Victor-Octavian, Muller - In: Annals of Faculty of Economics 1 (2012) 1, pp. 949-955
parent company extension theory and the entity theory (Baxter and Spinney, 1975). Of practical importance are especially the … group entity, and not from the perspective of the parent-company. However, this support for the entity theory is to our … of consolidated financial statements based on the entity theory respectively on the parent company (extension) theory …