|
|
|
|
|
Mihai Deju
The existence of groups of companies is a relatively new issue for professional accountants, the academic environment, as well as for regulatory bodies in the field of accounting in Romania. In this context, the theoretical and practical aspects of the p...
ver más
|
|
|
|
|
|
|
|
|
|
|
Mihai Deju
The existence of groups of companies is a relatively new issue for professional accountants, the academic environment, as well as for regulatory bodies in the field of accounting in Romania. In this context, the theoretical and practical aspects of the p...
ver más
|
|
|
|
|
|
|
|
|
|
|
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...
ver más
|
|
|
|
|
|
|
|
|
|
|
Bojan Savic,Nata?a Obradovic,Ivan Milojevic
Pág. 183_195
Circumstances, which include international trade intensification, development of various forms of business cooperation outside national borders - co-production, transfer of technology, joint ventures, strategic alliances, direct foreign investments, and ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Mihai Deju
The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international...
ver más
|
|
|
|
|
|
|
|
|
|
|
Daniel Botez
In recent years, reporting requirements on the statutory audit have been revised and amended to increase the audit report?s communication value. In addition to the stipulations of the International Auditing Standards Package on reporting, revised and enf...
ver más
|
|
|
|
|
|
|
|
|
|
|
Peter Harris, Petra Dilling
Consolidated financial statements have gained great popularity over the last decade with the resurrection of acquisitions and the increased global expansion of business. This case study provides an actual case study of the preparation and presentation of...
ver más
|
|
|
|
|
|
|
|
|
|
|
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...
ver más
|
|
|
|
|
|
|
|
|
|
|
Cicilia Ionescu,Floarea Georgescu
Pág. 38 - 49
The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or conso...
ver más
|
|
|
|
|
|
|
|
|
|
|
Daniel Botez
Statutory audit missions are completed through the drawing up of audit reports. The elements of an audit report are standardized by International Standard on Audit ISA 700 ?Forming an opinion and reporting on financial statements?. In April 2014, Directi...
ver más
|
|
|
|
|
|