Konsolidacja rachunkowości | Barnes & Noble®

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By Yusimy RodrÃÂÂguez Morales, Abel Sarduy Quintanilla

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Overview

Niniejszy artykul analizuje proces konsolidacji informacji finansowych w kubańskich spólkach ze zdecentralizowaną rachunkowością wobec UEB uprawnionych do przedstawiania sprawozdań finansowych i podzialu zysków. Opiera się na teoretycznej i historyczno-logicznej analizie obowiązujących przepisów, a w rezultacie ustanawia ogólne podstawy skutecznej procedury koncepcji procesu konsolidacji w celu osiągnięcia większej wiarygodności i obiektywności uzyskanych informacji.

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