Tntocmirea situatiilor financiare consolidate
Preparation of consolidated financial statements

Summary/Abstract: Are you part of a group of companies? Because we are preparing for the end of the financial year, the purpose of this article is to present the mechanism for preparing the consolidated annual fi nancial statements, according to the rules set out in OMFP No. 1802/2014 for the approval of the Accounting Regulations concerning individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplemented. We also present practical details about the need to make adjustments related to the current year, but also related to previous years.

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