Victor-Octavian, Müller; Reka, Cardos Ildiko; Ionel, … - In: Annals of Faculty of Economics 1 (2010) 1, pp. 541-547
Preparing consolidated financial statements has been a common practice for groups of companies around the world for a relatively long time, going back one century in the USA and tens of years in different European countries.A far-reaching issue regarding consolidation accounting policy is the...