Role Of Accounting And Control Procedures In Providing A Successful Management Of The Accounts Consolidation Process
AbstractIn numerous cases, there are significant differences among the evaluation andpresentation rules applied by entities, members of a group, concerning the elaboration of individualfinancial statements. In their turn, the consolidated financial statements should allow ahomogenous representation of the whole, which is made up of entities included within theconsolidation perimeter. For this reason, prior to the achievement of accurate consolidationoperations, a series of homogeneity re-treatments are necessary in order to remove all differencesexisting between the accounting rules applied for drawing up individual financial statements andthose applicable to consolidated accounts determined by aggregating individual accounts ofentities included within the consolidation perimeter.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 1 (2009)
Issue (Month): 11 ()
Contact details of provider:
accounts consolidation; management; consolidation perimeter.;
Find related papers by JEL classification:
- M - Business Administration and Business Economics; Marketing; Accounting
- A - General Economics and Teaching
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.