Generalități privind stabilirea perimetrului de consolidare a conturilor entităților din cadrul grupului de entități

Abstract. A financial and industrial group consists of several legal persons, registered with the relevant governmental authority, that have joined under contract their tangible or intangible assets and function as business subjects of equal rights with a view to accomplishing investment projects and programmes aiming at increasing their competitiveness in local production and expansion of markets of goods and services.

The Republic of Moldova is also committed to this global system, but research in this area is insufficient. Thus, in this article, the authors decided to analyze some considerations the groups of entities, the reporting performed by them, initially determining the scope of consolidation. We used the study of special literature, regulations and the presentation of the generalization of the research results.