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Preliminary procedures and characteristics underlying the application of consolidation techniques

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cris.sourceIdoai:irek.ase.md:123456789/2611
dc.creatorCuragău, Natalia
dc.creatorCușmăunsă, Rodica
dc.creatorȚugulschi, Iuliana
dc.date2023-03-20T11:01:39Z
dc.date2023-03-20T11:01:39Z
dc.date2022-09
dc.date.accessioned2023-11-13T20:57:25Z
dc.date.available2023-11-13T20:57:25Z
dc.descriptionCURAGĂU, Natalia, CUȘMĂUNSĂ, Rodica, ȚUGULSCHI, Iuliana. Preliminary procedures and characteristics underlying the application of consolidation techniques = Proceduri preliminare și caracteristici ce stau la baza aplicării tehnicilor de consolidare. In: Competitiveness and Innovation in the Knowledge Economy [online]: 26th International Scientific Conference: Conference Proceeding, September 23-24, 2022. Chişinău: ASEM, 2022, pp. 251-258. ISBN 978-9975-3590-6-1 (PDF).
dc.descriptionThe need to form financial and industrial groups in the Republic of Moldova was determined by the development of market relations, large-scale privatization, structural changes in production, the predominance of international trade over domestic production, etc. Consolidation is a technique that allows the presentation of unified information for groups of organizations that are legally independent but financially connected or dependent on a common decision-making center. This procedure allows you to present the financial statements, overall results, economic benefits of these economic units, as for a single entity. CZU: 657.375.6(478); JEL: M41; DOI: https://doi.org/10.53486/cike2022.30
dc.formatapplication/pdf
dc.identifier978-9975-3590-6-1 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2611
dc.identifier.urihttps://cris.ase.md/handle/123456789/5316
dc.languageen
dc.publisherASEM
dc.subjectconsolidated financial statements
dc.subjectconsolidation techniques
dc.subjectset of indicators of controlled companies
dc.subjectinvestors
dc.subjecteconomic globalization tool
dc.subjectindustrial financial group
dc.subjectintergroup economic transactions
dc.titlePreliminary procedures and characteristics underlying the application of consolidation techniques
dc.titleProceduri preliminare și caracteristici ce stau la baza aplicării tehnicilor de consolidare
dc.typeArticle
dspace.entity.typePublication
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