SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

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Cirstea Andreea; Baltariu Carmen-Alexandra;
(2013)
  • Journal: The Journal of the Faculty of Economics - Economic,volume 1,issue 1 July,pages1,171-1,181
  • Subject: consolidated financial statements, disclosure, IAS/IFRS, accounting harmonization
    • jel: jel:M41

The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for ... View more
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