The Methodological Problems of Consolidation of Financial Accountability

• Autorzy: Neringa Stonciuviene
• Języki publikacji: EN

Abstrakty

EN

The consolidation of enterprises took place during the last decades of the past century all over the world. Consolidations like these occurred in Lithuania when its independence was restored and foreign investors came to Lithuania; also, when Lithuanian enterprises expanded their activities. The occurrence of new economic units and economic relations set requirements for new information which reflects the financial situation of consolidated enterprises. These requirements are fulfilled by the consolidation of financial accountability which is little analyzed by Lithuanian scholars, while accountants-practicians need experience and methodological support. These reasons determine the importance of this research. (fragment of text)

Słowa kluczowe

EN

Consolidation; Consolidated financial statements

PL

Konsolidacja; Skonsolidowane sprawozdanie finansowe

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu
• Rocznik: 2003
• Numer: nr 990 Inwestycje finansowe i ubezpieczenia - tendencje światowe a polski rynek
• Strony: 66--75

Twórcy

autor

Neringa Stonciuviene

• Lithuanian University of Agriculture

Bibliografia

• International Accounting Standard N 27 Consolidated Financial Statement and Accounting of Investments into Subsidiary Enterprises.
• 7th Directive of the European Union. - www.lrs.lt.