Victor-Octavian, Müller; Reka, Cardos Ildiko; Ionel, … - In: Annals of Faculty of Economics 1 (2010) 1, pp. 541-547
regarding consolidation accounting policy is the concept of control, as it holds a crucial role in determining the basis of … consolidation and the applicable method of consolidation and subsequently in influencing the content of the group financial … presentation of the influences of these approaches on the basis of consolidation. …