The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates

The Elimination of Shareholdings in Subsidiaries, Jointly Controlled Entities and Associates

Number 4, April 2021  »  Financial accounting and reporting

Professor Corina-Graziella Bâtcă-Dumitru, PhD
Bucharest University of Economic Studies

Abstract: The aim of this article is the presentation, according to the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplemented, of the elimination of the shareholdings in subsidiaries, the sharing of the subsidiary’s equity, depending on the percentage of the interest, into the part that belongs to the company that consolidates and the part that belongs to the non-controlling interests, the elimination of the shareholdings owned in jointly controlled entities and in associates, as well as the determination of the equated shareholdings and the goodwill.
Classification JEL: M41, M48 | Pages: 19-27

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