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Mihai Deju
The preparation of annual consolidated financial statements, in the context of the existence of group companies, represents a relatively new problematic issue for accounting practitioners, the world of the academia, as well as for the regulating bodies i...
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György Marosi, Edit Hirsch, Katalin Bocz, Andrea Toldy, Beáta Szolnoki, Brigitta Bodzay, István Csontos, Attila Farkas, Attila Balogh, Balázs Démuth, Zsombor K. Nagy, Hajnalka Pataki
Pág. 457?466
Well designed (multilayer, adaptive, reactive) interphases, being a key element of multicomponent structures, could be tailored to different requirements through controlled technologies. This is the link connecting various green, safe, healthy materials ...
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Cristina Rosu
The accounting regulations are more and more interested in groups of companies. In some cases, these regulations require for preparing the consolidated financial statements. This is the task of the parent company who keeps the consolidated accounts. To a...
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Francisco Carlos Paletta,Nilson Dias Vieira Junior
In this article, we focus on the role of Information and Communication Technologies - ICT - to create additional sources of competitive advantage that can help companies to prepare themselves for sustainable growth. First, we discuss the dynamics of ICTs...
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Cristina Ciuraru-Andrica
The preparation and disclosure of the financial statements of a group of enterprises involves some consolidation techniques. The Literature presents many techniques, but in practice are used two of them. They will be described first of all in a particula...
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