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Critical Study of Informational Offer for Consolidated Financial Situations

Author

Listed:
  • Daniel Goagără

    (University of Craiova, Romania)

  • Valeriu Brabete

    (University of Craiova, Romania)

Abstract

The accounting treatment for goodwill is far from being accepted, as the constant controversy and contradictions existent between it and the badwill are not yet solved. However, we wonder, in support to all interested groups in Romania, what would be the economic interpretation and perception of this difference? Thereby, if we start our analysis with how the acquisition difference is perceived, we consider appropriate to mention that the difference from the first consolidation can be emphasized if the cost of securities acquisition is compared with the net asset value of the percentage rate at which the securities will entitle.

Suggested Citation

  • Daniel Goagără & Valeriu Brabete, 2009. "Critical Study of Informational Offer for Consolidated Financial Situations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(1), pages 279-286.
    • Handle: RePEc:pet:annals:v:9:i:1:y:2009:p:279-286
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