SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION

Authors

  • Mihai Deju "Vasile Alecsandri" University of Bacau, Faculty of Economics

DOI:

https://doi.org/10.29358/sceco.v0i26.391

Keywords:

amortization/depreciation, accounts’ homogenization, different accounting policies

Abstract

The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international accounting standards undergo a continuous change and updating to the economic and judicial reality of the business environment which, in turn, goes through a permanent transformation as a result of the globalization of national economies. These novelties raise the necessity of debates organised by accounting specialists with the aim of finding solutions that respect legal regulations related to the preparation of financial statements for consolidation. The present article approaches accounting aspects related to the operation of adjusting individual financial statements that are the object of consolidation.

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Published

30.12.2017

Issue

Section

Articles

How to Cite

Deju, M. (2017). SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION. Studies and Scientific Researches. Economics Edition, 26. https://doi.org/10.29358/sceco.v0i26.391