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Die Rolle konsolidierter Rechnungswesennachweise bei Kooperationen zwischen KMUs und GrossunternehmenKokotec-Novak, MajdaIn order to get acquainted with the economic situation of the related society or the society in a group, we draw up consolidated accounting statement which comprise a consolidated balance sheet, a ... consolidated statement of profit and loss and a consolidated funds flow statement. The balance of transaction within the framework of the group as well as the profits, which are not yet traded outside the group, are not considered in the consolidated accounting statements. In Slovenia, while the international directives (IAS), especially in the IAS-No.27 and in the 7th EU directive. The introduction process of the consolidation into the companies requires a specific organizational approach.Source: Naše gospodarstvo : revija za aktualna gospodarska vprašanja = Our economy : review of current problems in economics. - ISSN 0547-3101 (Letn. 46, št. 1, 2000, str. 134-139)Type of material - article, component part ; adult, seriousPublish date - 2000Language - germanCOBISS.SI-ID - 5006364
Author
Kokotec-Novak, Majda
Topics
Slovenija |
računovodstvo |
računovodski izkazi |
konsolidacija |
konsolidirani računovodski izkazi |
mednarodni standardi |
direktive ES |
Slovenia |
accounting |
accounting statements |
consolidation |
consolidated accounts |
international standards |
EC directives |
EC directives
source: Naše gospodarstvo : revija za aktualna gospodarska vprašanja = Our economy : review of current problems in economics. - ISSN 0547-3101 (Letn. 46, št. 1, 2000, str. 134-139)
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Kokotec-Novak, Majda | 09055 |
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