Results 11 to 20 of about 13,483 (260)
Similarities and disparities between Romanian individual and consolidated financial group statements
Studies and Scientific Researches: Economics Edition, 2012 The purpose of this study is to identify, analyse and assess the main connections and implications of consolidated accounts on enterprise economy. Appearance of consolidated financial statements is intrinsically linked to certain concepts, such as group,
Florentin Tanasa, Doina Prodan
doaj +1 more source
DRAWING UP THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS THAT DO NOT BRING A PLUS OF UTILITY [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 The objective of the consolidated annual financial statements is to provide a true and fair view of the financial position, financial performance and other information about the group's activity, in accordance with the applicable accounting regulations.
PALIU – POPA LUCIA, COSNEANU LAVINIA
doaj
SOME APECTS REGARDING THE CONSOLIDATED FINANCIAL STATEMENTS [PDF]
Annals of the University of Oradea: Economic Science, 2012 The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods.
Szora Tamas Atila, Hada Teodor
doaj
EUROPEAN HARMONIZATION OF CONSOLIDATED FINANCIAL STATEMENTS REGULATIONS? [PDF]
Annals of the University of Oradea: Economic Science, 2012 The purpose of this paper is to analyze the degree of formal accounting harmonization within the European Union with respect to the EC Regulation No.
Cirstea Andreea +1 more
doaj
Comparison of Incremental Power of Parent Company Earnings to Subsidiary Earnings in Predicting Consolidated Earnings [PDF]
پژوهشهای تجربی حسابداری, 2015 Predicting consolidated earnings provides useful information to evaluate a parent company, since earnings of the entire consolidated entity accrue to parent company shareholders in the form of dividends.
roohollah gheitasi, farshad Sabzalipour
doaj +1 more source
SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS [PDF]
Annals of the University of Oradea: Economic Science, 2013 The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the ...
Cirstea Andreea +3 more
doaj
Статистика України, 2019 The impact of the adequacy of the application of the basic principles, conditions and order of consolidation by a company group, to ensure the reliability of the most specific items of financial statements, is considered as a subject matter of internal ...
I. M. Dmytrenko, N. V. Shaimukhometova
doaj +1 more source
EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS [PDF]
Annals of the University of Oradea: Economic Science, 2011 Financial statements main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful,
Muller Victor - Octavian
doaj
Pediatric Blood &Cancer, EarlyView.ABSTRACT Neuroblastoma's complex, heterogeneous biology poses significant diagnostic and therapeutic challenges, often requiring caregivers to absorb complex information and participate in time‐sensitive decisions. However, caregivers often feel unprepared to evaluate options.
Vickie Buenger +8 more
wiley +1 more source
Organization of the Statutory Audit of Financial Statements in Romania
Studies and Scientific Researches: Economics Edition, 2010 Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers ...
Gabriela Ungureanu
doaj +1 more source