Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements
Doina Maria Tilea
Alexandra Ana Maria Serban
Knowledge Horizons - Economics,
Consolidated financial statements, assessment, accounts, wording
To draw up the Consolidated Financial Statements it is necessary to aggregate the Patrimonial Statement, the Economic Account Statement and the Budgetary Execution Account Statement of all institutions within the scope of consolidation, so that, the assets and liabilities, the gains and costs, the incomes and the expenses can be represented in this statement.