Restrictiile consolidarii conturilor din perspectiva controlului si principiilor fundamentale de contabilitate
THE RESTRICTIONS OF CONSOLIDATING ACCOUNTS FROM THE PERSPECTIVE OF CONTROL AND THE FUNDAMENTAL ACCOUNTANCY PRINCIPLES

Summary/Abstract: If we analyze from the point of view of the general accountancy management, the definition of the concept of control and the degree of influence that it exerts the consolidating entity over the dominant ones, constitutes the fundament of rigorous delimitation of the perimeter of consolidation. On the other hand, for the formation of a unitary informational base in consolidation, all the individual accounts of the entities comprised in the perimeter must respect the same accountancy principles. Some of these accountancy principles are valid even in the case of individual accounts, and others, that will be subjected to our analysis, are specific to the consolidation of accounts.

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