Volume XXIII (XIII), 2014/2
According to regulations of article 17. of Regulations on the Chart of Accounts, on account 230 - Shortterm loans and advances - parent and subsidiaries, the statement loans and loans are shown, securities and other short-term investments in legal entities of the group for consolidating. By the other hand, on the accounts 660 - Finance incomes and 560 - Financial expenses are stated incomes / expense by base of interest, foreign exchange rate differences and other financial incomes / expenses from the relation of parent company and subsidiary legal entities of the Group for consolidation, in accordance with International Accounting Standard(IAS) 27.
Keywords: Financial incomes / expenses, legal entities, consolidation
ISSN 1583-0691, CNCSIS "Clasa B+"