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Accounting Treatment for Separate and Consolidated Financial Statements.
- Source :
- Annals of the University Dunarea de Jos of Galati: Fascicle: I, Economics & Applied Informatics; 2015, Vol. 21 Issue 2, p140-145, 6p
- Publication Year :
- 2015
-
Abstract
- The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial statements. [ABSTRACT FROM AUTHOR]
- Subjects :
- FINANCIAL statements
ACCOUNTING
Subjects
Details
- Language :
- English
- ISSN :
- 15840409
- Volume :
- 21
- Issue :
- 2
- Database :
- Complementary Index
- Journal :
- Annals of the University Dunarea de Jos of Galati: Fascicle: I, Economics & Applied Informatics
- Publication Type :
- Academic Journal
- Accession number :
- 117900290