CONSIDERAŢII PRIVIND GRUPURILE DE SOCIETĂŢI ŞI SITUAŢIILE FINANCIARE CONSOLIDATE
CONSIDERATIONS REGARDING GROUPS OF COMPANIES AND CONSOLIDATED ACCOUNTS

Summary/Abstract: The paper presents some general considerations concerning the groups of companies and annual consolidated financial statements. We tried to deal with the concept of group and the concept of consolidated financial statements. We presented the consolidated financial settlements at the international and national level, the utility and the objectives of the consolidated financial statements and finally the advantages and disadvantages of creating a group and of elaborating the consolidated financial statements. Creating groups is a necessity and also a reality of contemporary economic life. The consolidated financial statements are useful to all users, from shareholders to employees.

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