| Articolul precedent |
| Articolul urmator |
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 378 0 |
| Căutarea după subiecte similare conform CZU |
| 657.05:657.37(100) (1) |
| Accountancy (940) |
 SM ISO690:2012ЦУРКАНУ, Виорел, GOLOCIALOVA, Irina. Установление формата контроля при консолидации финансовой отчетности: европейский и международный аспекты. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 124-133. ISBN 978-9975-127-67-7. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitatea Ediția 8, 2019 |
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Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||
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| CZU: 657.05:657.37(100) | ||||||
| JEL: М 41, G 32, G34 | ||||||
| Pag. 124-133 | ||||||
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 Descarcă PDF |
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| Rezumat | ||||||
The purpose of this paper is to analyze the current state of methodology for preparation consolidated financial reporting in the context of harmonization of the system accounting. As is known, the key element of this methodology is format of consolidation. However, there are two concepts of this format now: concept of management based on an interest in a partnership and concept of control on the basis in the authorities. Authors to disclose that issue through the prism to study Directive EU and IFRS. |
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| Cuvinte-cheie Consolidated financial statements, format of control, level of consolidation, conception of consolidation |
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