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| Ultima descărcare din IBN: 2023-10-09 10:38 |
 SM ISO690:2012NISTOR, Carmen. Features of performance analysis based on consolidated financial statements. In: Contabilitatea: , auditul și analiza economică între conformitate, schimbare și performanță, 2 aprilie 2015, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2015, pp. 295-297. ISBN 978-9975-75-755-3. |
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| Contabilitatea 2015 | ||||||
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Conferința "Contabilitatea, auditul și analiza economică între conformitate, schimbare și performanță" Chişinău, Moldova, 2 aprilie 2015 | ||||||
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Through this article we aim to bring some clarifications regarding the particularities of performance analysis for groups of companies. Performance analysis within groups of companies raises a number of difficulties due to their accounting features and options for presenting consolidated results. Since the consolidated financial statements reflect the group as a single entity, they do not provide information on the relationships between companies in the group. From this perspective, measuring the performance of a company within the group based on the consolidated financial statements requires a special attention. |
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