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Accounting Treatment for Separate and Consolidated Financial Statements

Author

Listed:
  • Iuliana Oana MIHAI

    (Dunarea de Jos University of Galati, Romania)

  • Riana Iren RADU

    (Dunarea de Jos University of Galati, Romania)

Abstract

The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial statements.

Suggested Citation

  • Iuliana Oana MIHAI & Riana Iren RADU, 2015. "Accounting Treatment for Separate and Consolidated Financial Statements," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 140-145.
    • Handle: RePEc:ddj:fseeai:y:2015:i:2:p:140-145
    as

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    File URL: http://www.eia.feaa.ugal.ro/images/eia/2015_2/MihaiRadu.pdf
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    References listed on IDEAS

    as
    1. Robert W. McGee, 2008. "Corporate Governance in Transition Economies," Springer Books, in: Robert W. McGee (ed.), Corporate Governance in Transition Economies, chapter 1, pages 3-20, Springer.
    2. Loukas Spanos, 2005. "Corporate governance in Greece: developments and policy implications," Finance 0502017, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

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