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Ultima descărcare din IBN: 2024-01-21 09:20 |
Căutarea după subiecte similare conform CZU |
338.1:334.757 (1) |
Situație economică. Ciclu economic. Dezvoltarea structurii economice. Creștere (277) |
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SM ISO690:2012 CURAGĂU, Natalia, CUŞMĂUNSĂ, Rodica. Development of the concept of group of entities. In: Journal of Research on Trade, Management and Economic Development, 2021, nr. 2(16), pp. 24-33. ISSN 2345-1424. |
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Journal of Research on Trade, Management and Economic Development | ||||||
Numărul 2(16) / 2021 / ISSN 2345-1424 /ISSNe 2345-1483 | ||||||
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CZU: 338.1:334.757 | ||||||
JEL: M41 | ||||||
MSC 2010: M41 | ||||||
Pag. 24-33 | ||||||
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Rezumat | ||||||
At present companies tend to concentrate because groups, including industrial and financial groups and transnational corporations, are currently a fundamental element of the world economy. The business of entities is not conducted solely through independent entities. There is a growing trend of establishment of groups of entities united among them by capital structure, and whose business is under the control of or is influenced by on of them. The latter entity is required to prepare and furnish, in addition to its own accounts, consolidated accounts of the entities of the group that it controls or influences. The Republic of Moldova is also committed to this global system, but research in this area is insufficient. Thus, in this article, the authors decided to analyze some considerations regarding groups of individuals and their reporting. We used the study of special literature, regulations and the presentation of the generalization of the research results.. |
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Cuvinte-cheie group of persons, cartel, trust, concern, Consolidated financial statements, grup de entități, cartel, trust, concern, situații financiare consolidate, группа лиц, картель, трест, концерн, консолидированная финансовая отчетность |
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