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Role Of Accounting And Control Procedures In Providing A Successful Management Of The Accounts Consolidation Process

Author

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  • Sorin DomniÅŸoru
  • Daniel Goagără
  • Sorin-Sandu Vînătoru

Abstract

In numerous cases, there are significant differences among the evaluation and presentation rules applied by entities, members of a group, concerning the elaboration of individual financial statements. In their turn, the consolidated financial statements should allow a homogenous representation of the whole, which is made up of entities included within the consolidation perimeter. For this reason, prior to the achievement of accurate consolidation operations, a series of homogeneity re-treatments are necessary in order to remove all differences existing between the accounting rules applied for drawing up individual financial statements and those applicable to consolidated accounts determined by aggregating individual accounts of entities included within the consolidation perimeter.

Suggested Citation

  • Sorin DomniÅŸoru & Daniel Goagără & Sorin-Sandu Vînătoru, 2009. "Role Of Accounting And Control Procedures In Providing A Successful Management Of The Accounts Consolidation Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-26.
    • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:26
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    More about this item

    Keywords

    accounts consolidation; management; consolidation perimeter.;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • A - General Economics and Teaching

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