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Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements

Author

Listed:
  • Doina Maria Tilea

    ()

  • Alexandra Ana Maria Serban

    () ("Dimitrie Cantemir" Christian University)

Abstract

To draw up the Consolidated Financial Statements it is necessary to aggregate the Patrimonial Statement, the Economic Account Statement and the Budgetary Execution Account Statement of all institutions within the scope of consolidation, so that, the assets and liabilities, the gains and costs, the incomes and the expenses can be represented in this statement.

Suggested Citation

  • Doina Maria Tilea & Alexandra Ana Maria Serban, 2013. "Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(3), pages 171-173, September.
  • Handle: RePEc:khe:journl:v:5:y:2013:i:3:p:171-173
    as

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    More about this item

    Keywords

    Consolidated financial statements; assessment; accounts; wording;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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