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Importanţa situaţiilor financiare consolidate în comunicarea financiară

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cris.sourceIdoai:irek.ase.md:1234567890/131
dc.creatorCuragău, Natalia
dc.creatorCuşmăunsă, Rodica
dc.date2020-02-21T11:33:10Z
dc.date2020-02-21T11:33:10Z
dc.date2019-09
dc.date.accessioned2023-11-13T20:53:19Z
dc.date.available2023-11-13T20:53:19Z
dc.descriptionCURAGĂU, Natalia, CUŞMĂUNSĂ, Rodica. Importanţa situaţiilor financiare consolidate în comunicarea financiară. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 483-488. ISBN 978-9975-75-968-7.
dc.descriptionAt 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. JEL: M41.
dc.formatapplication/pdf
dc.identifier978-9975-75-968-7
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/131
dc.identifier.urihttps://cris.ase.md/handle/123456789/4713
dc.languageother
dc.publisherASEM
dc.subjectgroup of entities
dc.subjectconcentration of entities
dc.subjectconglomerate
dc.subjectparent entity
dc.subjectbranch
dc.subjectconsolidated financial statements
dc.titleImportanţa situaţiilor financiare consolidate în comunicarea financiară
dc.typeArticle
dspace.entity.typePublication
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