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Accounting Treatment for Separate and Consolidated Financial Statements.

Authors :
MIHAI, Iuliana Oana
RADU, Riana Iren
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

Subjects :
FINANCIAL statements
ACCOUNTING

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