CONSIDERATIONS REGARDING THE PERFORMANCE OF GROUPS OF COMPANIES
Groups of companies represent a poignant reality of the economy of the most recent the decades, and their importance is proved by the expansion of the grouping phenomenon, the economic power they have at international/national level, as well as by the interest of information users in the wealth of g...
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| Format: | Article |
| Language: | English |
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University of Pitesti
2021-04-01
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| Series: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
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| Online Access: | http://economic.upit.ro/RePEc/pdf/2021_1_5.pdf |
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| _version_ | 1849413920424460288 |
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| author | Mariana BANUTA Mihaela GADOIU |
| author_facet | Mariana BANUTA Mihaela GADOIU |
| author_sort | Mariana BANUTA |
| collection | DOAJ |
| description | Groups of companies represent a poignant reality of the economy of the most recent the decades, and their importance is proved by the expansion of the grouping phenomenon, the economic power they have at international/national level, as well as by the interest of information users in the wealth of groups, their performance and also their strategies. Our article presents aspects that bring to the forefront the manner of reflecting performance from the perspective of the aspects monitored by information users, or how the latter also see performance from the perspective of the information provided through the consolidated financial statement. We believe that highlighting certain fiscal aspect will raise interest, in addition to the accounting treatment and the manner of how performance is analysed at the level of groups of companies. |
| format | Article |
| id | doaj-art-6ee04c88122f45e183673591cf46cfa7 |
| institution | Kabale University |
| issn | 1583-1809 2344-4908 |
| language | English |
| publishDate | 2021-04-01 |
| publisher | University of Pitesti |
| record_format | Article |
| series | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| spelling | doaj-art-6ee04c88122f45e183673591cf46cfa72025-08-20T03:34:00ZengUniversity of PitestiBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice1583-18092344-49082021-04-01215366CONSIDERATIONS REGARDING THE PERFORMANCE OF GROUPS OF COMPANIESMariana BANUTA0Mihaela GADOIU1Faculty of Economics and Law, University of Pitesti, RomaniaFaculty of Economics and Law, University of Pitesti, RomaniaGroups of companies represent a poignant reality of the economy of the most recent the decades, and their importance is proved by the expansion of the grouping phenomenon, the economic power they have at international/national level, as well as by the interest of information users in the wealth of groups, their performance and also their strategies. Our article presents aspects that bring to the forefront the manner of reflecting performance from the perspective of the aspects monitored by information users, or how the latter also see performance from the perspective of the information provided through the consolidated financial statement. We believe that highlighting certain fiscal aspect will raise interest, in addition to the accounting treatment and the manner of how performance is analysed at the level of groups of companies.http://economic.upit.ro/RePEc/pdf/2021_1_5.pdfgroup of companiesconsolidated financial statementsperformanceifrsfiscal consolidation |
| spellingShingle | Mariana BANUTA Mihaela GADOIU CONSIDERATIONS REGARDING THE PERFORMANCE OF GROUPS OF COMPANIES Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice group of companies consolidated financial statements performance ifrs fiscal consolidation |
| title | CONSIDERATIONS REGARDING THE PERFORMANCE OF GROUPS OF COMPANIES |
| title_full | CONSIDERATIONS REGARDING THE PERFORMANCE OF GROUPS OF COMPANIES |
| title_fullStr | CONSIDERATIONS REGARDING THE PERFORMANCE OF GROUPS OF COMPANIES |
| title_full_unstemmed | CONSIDERATIONS REGARDING THE PERFORMANCE OF GROUPS OF COMPANIES |
| title_short | CONSIDERATIONS REGARDING THE PERFORMANCE OF GROUPS OF COMPANIES |
| title_sort | considerations regarding the performance of groups of companies |
| topic | group of companies consolidated financial statements performance ifrs fiscal consolidation |
| url | http://economic.upit.ro/RePEc/pdf/2021_1_5.pdf |
| work_keys_str_mv | AT marianabanuta considerationsregardingtheperformanceofgroupsofcompanies AT mihaelagadoiu considerationsregardingtheperformanceofgroupsofcompanies |