%0 Journal Article
%T DISCLOSURE PRACTICES CONCERNING CONSOLIDATED FINANCIAL STATEMENS OF ROMANIANS GROUPS OF ENTITES
%A TIRON TUDOR ADRIANA
%J Annals of the University of Oradea : Economic Science
%D 2010
%I University of Oradea
%X The main object of this paper is to examine accounting harmonization in a sample of companies with regard to the presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS requirements
%K disclosure
%K consolidated financial statements
%K IFRS
%U http://anale.steconomiceuoradea.ro/volume/2010/n1/094.pdf