期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2020
期号：32
页码：48-58
DOI：10.29358/sceco.v0i32.478
语种：English
出版社：University of Bacău
摘要：The preparation of annual consolidated financial statements, in the context of the existence of group companies, represents a relatively new problematic issue for accounting practitioners, the world of the academia, as well as for the regulating bodies in the field of accounting. This situation generates intense debates among accounting specialists with the aim of finding practical solutions that facilitate the understanding and correct application of accounting regulations in the area of consolidating accounts. The present article approaches, by means of a case study, the specific aspects related to the consolidation of affiliated entities’ accounts by means of using the global integration method and the direct consolidation procedure.
关键词：consolidation of accounts;consolidation procedures;global integration;direct consolidation
