{"id":13598,"date":"2022-12-14T14:51:53","date_gmt":"2022-12-14T12:51:53","guid":{"rendered":"https:\/\/dev.editura.ase.ro\/editura-ase\/?post_type=product&#038;p=13598"},"modified":"2022-12-14T15:51:04","modified_gmt":"2022-12-14T13:51:04","slug":"practici-si-reglementari-de-consolidare-a-conturilor","status":"publish","type":"product","link":"https:\/\/dev.editura.ase.ro\/editura-ase\/product\/practici-si-reglementari-de-consolidare-a-conturilor\/","title":{"rendered":"Practici \u0219i reglement\u0103ri de consolidare a conturilor"},"content":{"rendered":"<p>\u00cen Rom\u00e2nia, de\u0219i consolidarea conturilor este studiat\u0103 \u00een universit\u0103\u021bi de aproape 20 de ani, aceasta a devenit o realitate practic\u0103 abia \u00een ultimii ani. Pentru consolidarea situa\u021biilor financiare, societ\u0103\u021bile din \u021bara noastr\u0103 pot utiliza ca referen\u021bial contabil standardele interna\u021bionale de raportare financiar\u0103 sau Reglement\u0103rile contabile conforme cu Directiva a VII-a a Comunit\u0103\u021bilor Economice Europene.<\/p>\n<p>\u00cen acest context, apare lucrarea \u201ePractici \u0219i reglement\u0103ri de consolidare a conturilor. Din denumire se constat\u0103 c\u0103 aceast\u0103 carte este orientat\u0103, \u00een special, c\u0103tre aspectele practice ale consolid\u0103rii conturilor, dar, de asemenea, sunt prezentate \u0219i elemente din reglement\u0103rile interna\u021bionale \u0219i na\u021bionale cu privire la consolidarea conturilor. Cele 11 capitole ale acestei c\u0103r\u021bi sunt structurate pe dou\u0103 paliere:<\/p>\n<ol>\n<li>o introducere \u00een practica consolid\u0103rii, \u00een care sunt analizate \u0219i prezentate elemente referitoare la: grupurile de societ\u0103\u021bi, situa\u021biile financiare consolidate \u0219i consolidarea conturilor (capitolul 1), delimitarea grupului de societ\u0103\u021bi din punct de vedere contabil (capitolul 2), prezentarea teoretic\u0103 \u0219i practic\u0103 a metodelor de consolidare (capitolul 3), ajustarea situa\u021biilor financiare individuale (capitolul 4), conversia situa\u021biilor financiare individuale ale opera\u021biunilor din str\u0103in\u0103tate (capitolul 5), elimin\u0103rile ce se efectueaz\u0103 \u00een consolidare (capitolul 6), tehnicile de consolidare (capitolul 7) \u0219i un exemplu practic complex de consolidare (capitolul 8);<\/li>\n<li>o prezentare detaliat\u0103 a principalelor standarde interna\u021bionale de raportare financiar\u0103, actuale \u0219i viitoare, care vizeaz\u0103 consolidarea conturilor (capitolele 9 si 10), dar \u0219i o analiz\u0103 comparativ\u0103, ce eviden\u021biaz\u0103 principalele diferen\u021be care exist\u0103 \u00een domeniul consolid\u0103rii conturilor \u00eentre Reglement\u0103rile contabile conforme cu Directiva a VII-a a CEE \u0219i IFRS (capitolul 11).<\/li>\n<\/ol>\n<p>Prin con\u021binut \u0219i prezentare, lucrarea se adreseaz\u0103 at\u00e2t studen\u021bilor din \u00eenv\u0103\u021b\u0103m\u00e2ntul economic, c\u00e2t \u0219i profesioni\u0219tilor contabili, interesa\u021bi de domeniul vast \u0219i complex al contabilit\u0103\u021bii grupurilor de societ\u0103\u021bi.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Revista AUDIT FINANCIAR nr. 96 \u2013 12\/2012 (anul X)<\/strong> a publicat (la <strong>pagina 41<\/strong>) <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.cafr.ro\/uploads\/AF%2012%202012%20-Site-d5ad.pdf\">o recenzie a c\u0103r\u021bii \u201ePractici \u0219i reglement\u0103ri de consolidare a conturilor\u201d de Marian S\u0103c\u0103rin<\/a><\/span>, ap\u0103rut\u0103 la Editura ASE.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div class=\"_df_book df-lite\" id=\"df_13599\"  _slug=\"practici-si-reglementari-de-consolidare-a-conturilor\" data-title=\"practici-si-reglementari-de-consolidare-a-conturilor\" wpoptions=\"true\" thumbtype=\"\" ><\/div><script class=\"df-shortcode-script\" nowprocket type=\"application\/javascript\">window.option_df_13599 = {\"outline\":[],\"autoEnableOutline\":\"false\",\"autoEnableThumbnail\":\"false\",\"overwritePDFOutline\":\"false\",\"direction\":\"1\",\"pageSize\":\"0\",\"soundEnable\":\"false\",\"source\":\"https:\\\/\\\/dev.editura.ase.ro\\\/editura-ase\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/2012-SACARIN-Practici-si-reglementari-CUP.pdf\",\"wpOptions\":\"true\"}; if(window.DFLIP && window.DFLIP.parseBooks){window.DFLIP.parseBooks();}<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Din denumire se constat\u0103 c\u0103 aceast\u0103 carte este orientat\u0103, \u00een special, c\u0103tre aspectele practice ale consolid\u0103rii conturilor, dar, de asemenea, sunt prezentate \u0219i elemente din reglement\u0103rile interna\u021bionale \u0219i na\u021bionale cu privire la consolidarea conturilor.<\/p>\n","protected":false},"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[901],"product_tag":[],"class_list":["post-13598","product","type-product","status-publish","product_cat-contabilitate-audit","pa_anul-aparitiei-1124","pa_book-author-marian-sacarin","first","instock","shipping-taxable","purchasable","product-type-variable"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.6 - 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