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Preconsolidare – procedeu de recalculare a indicatorilor situațiilor financiare ale entităților intrate în perimetrul de consolidare

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cris.sourceIdoai:irek.ase.md:123456789/1628
dc.creatorCuragău, Natalia
dc.date2021-12-21T07:00:28Z
dc.date2021-12-21T07:00:28Z
dc.date2021-04
dc.date.accessioned2023-11-13T20:52:17Z
dc.date.available2023-11-13T20:52:17Z
dc.descriptionCURAGĂU, Natalia. Preconsolidare – procedeu de recalculare a indicatorilor situațiilor financiare ale entităților intrate în perimetrul de consolidare. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 251-257. ISBN 978-9975-155-25-0.
dc.descriptionThe consolidated financial statements must ensure a homogeneous presentation of the group of companies included in the consolidation perimeter. For this reason, before carrying out consolidation operations, a series of operations are required to standardize the indicators of the entities at group level, which eliminates the differences between the accounting rules used to prepare the individual financial statements and those applicable to the consolidated accounts. The results of the research aim at the modalities of determining the accounting and control procedures related to pre-consolidation regarding various structures of the financial statements, the practical realization of the restatements specific to the consolidation, etc. JEL: M41.
dc.formatapplication/pdf
dc.identifier978-9975-155-25-0
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1628
dc.identifier.urihttps://cris.ase.md/handle/123456789/4567
dc.languageother
dc.publisherASEM
dc.subjectpreconsolidation
dc.subjectgroup of entities
dc.subjectconcentration of entities
dc.subjectconglomerate
dc.subjectparent entity
dc.subjectbranch
dc.subjectconsolidated financial statements
dc.titlePreconsolidare – procedeu de recalculare a indicatorilor situațiilor financiare ale entităților intrate în perimetrul de consolidare
dc.typeArticle
dspace.entity.typePublication
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