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The Group of Companies and the Consolidated Financial Statements in Romania - Convergence and Harmonization

Author

Listed:
  • Guni Claudia Nicoleta

    (“Spiru Haret” University, Constanta)

  • Munteanu Victor

    (Dimitrie Cantemir” University, Bucharest)

Abstract

The legislative scenery in Romania on the consolidated financial statements should be regarded and analyzed in thecontext of the Romanian accounting reform after 1989. Under communism there were no national regulations concerning group situations as there would have had no applicability, given that the enterprises were state owned. In a slightly forced way, we mighteven say that the whole national economy before 1989, characterized by a super-centralization, represented an economic group (consolidated from stage to stage up to national level, on the chain company -center -ministry) focused on achieving the unique national plan of economic and social development.

Suggested Citation

  • Guni Claudia Nicoleta & Munteanu Victor, 2014. "The Group of Companies and the Consolidated Financial Statements in Romania - Convergence and Harmonization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 501-505, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:501-505
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    More about this item

    Keywords

    consolidated accounts; consolidation perimeter; international convergence; minority interests.;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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