Alin-Eliodor, Tănase; Traian-Ovidiu, Calotă - In: Romanian Economic Business Review 8 (2013) 4, pp. 18-37
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 includes parent company, two...