Articolul precedent |
Articolul urmator |
1037 138 |
Ultima descărcare din IBN: 2024-04-11 00:00 |
SM ISO690:2012 CURAGĂU, Natalia, CUŞMĂUNSĂ, Rodica. The importance of consolidated financial statements in financial communication. In: Competitivitatea şi inovarea în economia cunoaşterii, Ed. 21, 27-28 septembrie 2019, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediţia a 21-a , pp. 467-472. ISBN 978-9975-75-968-7. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Competitivitatea şi inovarea în economia cunoaşterii Ediţia a 21-a , 2019 |
||||||
Conferința "Competitivitate şi inovare în economia cunoaşterii" 21, Chişinău, Moldova, 27-28 septembrie 2019 | ||||||
|
||||||
JEL: M41 | ||||||
Pag. 467-472 | ||||||
|
||||||
Descarcă PDF | ||||||
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. |
||||||
Cuvinte-cheie group of entities, concentration of entities, conglomerate, parent entity, branch, Consolidated financial statements |
||||||
|