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Basic Accounting Principles – Reference for the Consolidated Financial Reports

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  • Nistor Ion

    ()
    (“Valahia” University of Targoviste)

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    Abstract

    Through the implementation of the VII-th European Directive in the national legislations, the Community countries had established which are the companies obliged to draw up and publlish consolidated accounts. Therefore, as a general rule, the mother company is obliged to supply, alongside with its own synthesis documents, to draw up and submit the consolidated accounts also (balance sheet, profit-and-loss account, annex), in compliance with the basic accounting principles. This paper purpose is to emphasize which are these principles found on the basis of the consolidated financial reports building up.

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    Bibliographic Info

    Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

    Volume (Year): XI (2011)
    Issue (Month): 2 (May)
    Pages: 947-950

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    Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:947-950

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    Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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    Keywords: basic accounting principles; consolidated financial reports;

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