IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v1y2012i2p675-680.html
   My bibliography  Save this article

Some Apects Regarding The Consolidated Financial Statements

Author

Listed:
  • Hada Teodor

    (†1 Decembrie 1918†University of Alba Iulia, Faculty of Science)

  • Szora Tamas Atila

    (†1 Decembrie 1918†University of Alba Iulia, Faculty of Science)

Abstract

The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and after the consolidation, and in the third are calculated the financial rates of return and the effective tax rates of fixed assets. The conclusion of this study presents that although the consolidated entity is not a tax, it presents the group effort without the internal flows between entities within the group. In terms of the world scientific research typology used by the authors, it refers to descriptive research, explanatory research and applied research. In terms of the novelties, brought by this study, it is specifically determined, based on the actual database, the evolution of structure indicators, indicators of balance, the financial profitability indicators of corporate companies prior to and after consolidation.

Suggested Citation

  • Hada Teodor & Szora Tamas Atila, 2012. "Some Apects Regarding The Consolidated Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 675-680, December.
    • Handle: RePEc:ora:journl:v:1:y:2012:i:2:p:675-680
    as

    Download full text from publisher

    File URL: http://anale.steconomiceuoradea.ro/volume/2012/n2/102.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Consolidation; financial statements; rates structure; working capital; Return on equity.;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:1:y:2012:i:2:p:675-680. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catalin ZMOLE (email available below). General contact details of provider: https://edirc.repec.org/data/feoraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.