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Restatements And Adjustemnts In Elaboration Of Consolidated Financial Statements

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  • Sorin-Constantin Deaconu

Abstract

This paper deals interdisciplinary with issues related to accounting's groups of companies, offering solutions or answers to immediate problems of accounting practice, and propose viable theoretical generalizations at least concerning the ongoing development of the participating entities on consolidation. Thus, the accountant will be able to verify the correct elaboration of the consolidated financial statements taking into account the profit accrued to third party.

Suggested Citation

  • Sorin-Constantin Deaconu, 2011. "Restatements And Adjustemnts In Elaboration Of Consolidated Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-7.
    • Handle: RePEc:alu:journl:v:2:y:2011:i:13:p:7
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1320112/07.pdf
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    References listed on IDEAS

    as
    1. James Gaa, 2009. "Corporate Governance and the Responsibility of the Board of Directors for Strategic Financial Reporting," Journal of Business Ethics, Springer, vol. 90(2), pages 179-197, November.
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    More about this item

    Keywords

    consolidated financial statements; accounting; accounting restatements; minor interests;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • O - Economic Development, Innovation, Technological Change, and Growth

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