Practices and Regulations of Accounts Consolidation

Practices and Regulations of Accounts Consolidation

Autors: Marian Sacarin

Year of appearance: 2012

ISBN: 978-606-505-545-2

34,15 lei In stock: NO
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In Romania, although consolidation of accounts has been studied in universities for almost
20 years, it became a practical reality only in recent years. For presentation of consolidated financial statements companies from our country apply IFRS or accounting Regulations in compliance with the Seventh European Directive.
This is the context for publishing this book, Practices and Regulations of Accounts Consolidation. As the name says, it brings together practical aspects of consolidated accounts, as well as elements of national and international regulations on consolidation. The 11 chapters of this book are structured in two levels of reading:
a) An introduction into the practices of consolidation, in which the following issues are analysed: groups of companies, consolidated financial statements and consolidation of accounts (chapter 1), determination of consolidation perimeter (chapter 2), consolidation methods (chapter 3), restatement of the individual financial statements (chapter 4), translation of financial statements for foreign operations (chapter 5), eliminations made in the consolidation (chapter 6), consolidation techniques (chapter 7) and example of consolidation (chapter 8).
b) A detailed presentation of the main current and future IFRS regarding consolidation of accounts (chapters 9 and 10) and a comparative analysis which highlights the differences which exist in the field of consolidated accounts between IFRS and Romanian accounting Regulations in compliance with the Seventh European Directive (chapter 11).
By its content and presentation, this book is addressed to both students from economic universities and professional accountants interested in the vast and complex field of the consolidation of accounts.
The author

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