期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：The consolidated financial statements concern the financial statement presentation and the results of a set of companies as if they form only one company,composed of different departments,divisions or branches. The recognition of the informative role does not allow its reduction to a simple accessory of the annual accounts of the dominant company. The group of companies,by its consolidated synthesis documents,shall provide accounting information that corresponds,in every respect,to its qualitative characteristics.
关键词：the theory of property;the entity theory;the extended theory of the parent company.
