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Considerations on Consolidated Financial Statements of the Group

Author

Listed:
  • Guni Claudia Nicoleta

    (Spiru Haret University)

Abstract

The consolidated financial statements concern the financial statement presentation and the results of a set of companies as if they form only one company, composed of different departments, divisions or branches. The recognition of the informative role does not allow its reduction to a simple accessory of the annual accounts of the dominant company. The group of companies, by its consolidated synthesis documents, shall provide accounting information that corresponds, in every respect, to its qualitative characteristics.

Suggested Citation

  • Guni Claudia Nicoleta, 2013. "Considerations on Consolidated Financial Statements of the Group," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1268-1273, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1268-1273
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    More about this item

    Keywords

    the theory of property; the entity theory; the extended theory of the parent company.;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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