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Tănase Alin-Eliodor; Calotă Traian-Ovidiu;
  • Journal: Romanian Economic and Business Review,volume 8,issue 4 december,pages18-37
  • Subject: subsidiary, joint venture, noncontrolling interests, the acquirer,goodwill, full consolidation, proportionate consolidation method

This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group inc... View more
  • References (10)

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    10. Tănase Alin Eliodor, 2010, Doctor's Thesis - Accounting of business groups (business combination) Investments in subsidiaries, associated companies and ventures, Scientific Coordinator, Ph.D. Professor: Răileanu Vasile, Academy of Economic Studies, Faculty of Accounting and Management Information Systems, Bucharest.

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