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Consolidated techniques for groups of enterprises with complex structure

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  • Cristina Ciuraru-Andrica

Abstract

The preparation and disclosure of the financial statements of a group of enterprises involves some consolidation techniques. The Literature presents many techniques, but in practice are used two of them. They will be described first of all in a particular manner and after that in a comparative one. The group of entities can choose one of these techniques, the final result (the consolidated financial statements) being the same, whatever the option.

Suggested Citation

  • Cristina Ciuraru-Andrica, 2009. "Consolidated techniques for groups of enterprises with complex structure," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 14.
    • Handle: RePEc:bac:fsecub:09-14-04
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