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Opportunity and accounts consolidation conditions

Author

Listed:
  • Brabete Valeriu
  • Dragan Cristian

    (University of Craiova, Faculty of Economics and Business Administration, Romania)

Abstract

The making of consolidated accounts justifies its necessity just from the perspective of the elimination of this appreciation difficulty by third persons of the financial situation and of the profitableness of a group’s companies. Viewed from this perspective, the consolidated accounts made by the leader entity present information that allow an analysis of the financial structure and of the group’s profitableness, complementary to the individual (social) accounts, taking into consideration the capital connections that the leader has with the other entities in the group.

Suggested Citation

  • Brabete Valeriu & Dragan Cristian, 2008. "Opportunity and accounts consolidation conditions," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(10), pages 22-27, April.
  • Handle: RePEc:aio:rteyej:v:1:y:2008:i:10:p:22-27
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    File URL: http://feaa.ucv.ro/RTE/010-03.pdf
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    More about this item

    Keywords

    consolidation; entities group; opportunity; financial statements; faithful image.;

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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