Home Volumul 1 CONSIDERAŢII PRIVIND GRUPURILE DE SOCIETĂŢI ŞI SITUAŢIILE FINANCIARE CONSOLIDATE

CONSIDERAŢII PRIVIND GRUPURILE DE SOCIETĂŢI ŞI SITUAŢIILE FINANCIARE CONSOLIDATE


Ştefea Petru, Viaşu Ioana Luciana, Gabriş Delia Ramona
**Universitatea de Vest din Timişoara, Facultatea de Economie şi de Administrare a
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Abstract
The paper presents some general considerations concerning the groups of companies and
annual consolidated financial statements. We tried to deal with the concept of group and the
concept of consolidated financial statements. We presented the consolidated financial
settlements at the international and national level, the utility and the objectives of the
consolidated financial statements and finally the advantages and disadvantages of creating a
group and of elaborating the consolidated financial statements. Creating groups is a
necessity and also a reality of contemporary economic life. The consolidated financial
statements are useful to all users, from shareholders to employees.
Keywords: group of companies, consolidated financial statements, control, International
Financial Reporting Standard, Genral Accepted Accounting Principles.

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