文章基本信息

标题：Restatements And Adjustemnts In Elaboration Of Consolidated Financial Statements
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作者：Sorin-Constantin Deaconu ; ‘1 Decembrie 1918‘ University of Alba Iulia
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2011
卷号：2
期号：13
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：This paper deals interdisciplinary with issues related to accounting’s groups of companies, offering solutions or answers to immediate problems of accounting practice, and propose viable theoretical generalizations at least concerning the ongoing development of the participating entities on consolidation. Thus, the accountant will be able to verify the correct elaboration of the consolidated financial statements taking into account the profit accrued to third party.
关键词：consolidated financial statements; accounting; accounting restatements; minor interestss