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Basic Accounting Principles – Reference for the Consolidated Financial Reports

Author

Listed:
  • Nistor Ion

    () (“Valahia” University of Targoviste)

Abstract

Through the implementation of the VII-th European Directive in the national legislations, the Community countries had established which are the companies obliged to draw up and publlish consolidated accounts. Therefore, as a general rule, the mother company is obliged to supply, alongside with its own synthesis documents, to draw up and submit the consolidated accounts also (balance sheet, profit-and-loss account, annex), in compliance with the basic accounting principles. This paper purpose is to emphasize which are these principles found on the basis of the consolidated financial reports building up.

Suggested Citation

  • Nistor Ion, 2011. "Basic Accounting Principles – Reference for the Consolidated Financial Reports," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 947-950, May.
  • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:947-950
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    More about this item

    Keywords

    basic accounting principles; consolidated financial reports;

    JEL classification:

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

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