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Restatements And Adjustemnts In Elaboration Of Consolidated Financial Statements


  • Sorin-Constantin Deaconu

    (‘1 Decembrie 1918‘ University of Alba Iulia)


This paper deals interdisciplinary with issues related to accounting‘s groups ofcompanies, offering solutions or answers to immediate problems of accounting practice, andpropose viable theoretical generalizations at least concerning the ongoing development of theparticipating entities on consolidation. Thus, the accountant will be able to verify the correctelaboration of the consolidated financial statements taking into account the profit accrued tothird party.

Suggested Citation

  • Sorin-Constantin Deaconu, 2011. "Restatements And Adjustemnts In Elaboration Of Consolidated Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-7.
  • Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:7

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    References listed on IDEAS

    1. James Gaa, 2009. "Corporate Governance and the Responsibility of the Board of Directors for Strategic Financial Reporting," Journal of Business Ethics, Springer, vol. 90(2), pages 179-197, November.
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    More about this item


    consolidated financial statements; accounting; accounting restatements; minor interests;

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • O - Economic Development, Innovation, Technological Change, and Growth


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