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Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements

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  • Doina Maria Tilea

    ()

  • Alexandra Ana Maria Serban

    ()
    ("Dimitrie Cantemir" Christian University)

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    Abstract

    To draw up the Consolidated Financial Statements it is necessary to aggregate the Patrimonial Statement, the Economic Account Statement and the Budgetary Execution Account Statement of all institutions within the scope of consolidation, so that, the assets and liabilities, the gains and costs, the incomes and the expenses can be represented in this statement.

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    File URL: http://orizonturi.ucdc.ro/arhiva/2013_khe_3_pdf/khe_vol_5_iss_3_171to173.pdf
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    File URL: http://orizonturi.ucdc.ro/arhiva/2013_khe_3_pdf/khe_vol_5_iss_3_171to173.pdf
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    Bibliographic Info

    Article provided by Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest in its journal Knowledge Horizons - Economics.

    Volume (Year): 5 (2013)
    Issue (Month): 3 (September)
    Pages: 171-173

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    Handle: RePEc:khe:journl:v:5:y:2013:i:3:p:171-173

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    Related research

    Keywords: Consolidated financial statements; assessment; accounts; wording;

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