EXPLAINING POWER OVER THE INVESTEE - THE RIGHTS THAT GIVE THE POSSIBILITY TO DIRECTS THE INVESTEE`S RELEVANT ACTIVITIES

EXPLAINING POWER OVER THE INVESTEE - THE RIGHTS THAT GIVE THE POSSIBILITY TO DIRECTS THE INVESTEE`S RELEVANT ACTIVITIES

The links created on all levels between the parent company and its subsidiaries have generated along time debates regarding the subterfugii to the regulations applicable in the audit activity in order to protect the above mentioned entities. Throughout this paper we will progressively describe the p...

Full description

Bibliographic Details
Main Author:	Adrian ŞTEFAN-DUICU
Format:	Article
Language:	English
Published:	Nicolae Titulescu University Publishing House 2015-07-01
Series:	Challenges of the Knowledge Society
Subjects:	financial statements subsidiaries audit activity regulations interests.
Online Access:	http://cks.univnt.ro/uploads/cks_2015_articles/index.php?dir=05_economics%2F&download=CKS+2015_economics_art.102.pdf

Similar Items

Explaining Power Over the Investee - the Rights that Give the Possibility to Directs the Investee`s Relevant Activities
by: VIORICA MIRELA STEFAN-DUICU
Published: (2019-06-01)

Reliability and relevance of fair values: private equity investments and investee fundamentals
by: Borysoff, M.N, et al.
Published: (2019)

Principles of Corporate Governance for EBRD Investee Companies
by: Doralt, Peter
Published: (1999)

The Study of National Competitiveness for Investee Countries and Firm Performance
by: Liao, Shin-Fu, et al.
Published: (2014)

Acquisition of control over the investee achieved in stages: Particularities of accounting treatment and impact on analytical value of consolidated financial statements
by: Spasić Dejan
Published: (2017-01-01)

The effects of investor types on investees’ performance: Focusing on the seed accelerator
by: Yunsoo Choi, et al.
Published: (2018-01-01)

Legal Protection for Investee Company in Venture Capital Agreement in Indonesia
by: Sihabudin Sihabudin
Published: (2019-04-01)

The research for the measures of venture capitalist enhancing the investee corporate governance
by: Peng, Hui-Fang, et al.
Published: (2004)

-
by: دکتر محسن خوش طینت
Published: (2003-12-01)

DRAWING UP THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS THAT DO NOT BRING A PLUS OF UTILITY
by: PALIU – POPA LUCIA, et al.
Published: (2019-06-01)

Organization of the Statutory Audit of Financial Statements in Romania
by: Gabriela Ungureanu
Published: (2010-12-01)

Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing”
by: Daniel Botez
Published: (2009-12-01)

Die noodsaaklikheid van eenvormige verantwoording van die arbeidsmag in die gepubliseerde finansiële state
by: Coetsee, Maarten
Published: (2014)

Comparison of Incremental Power of Parent Company Earnings to Subsidiary Earnings in Predicting Consolidated Earnings
by: roohollah gheitasi, et al.
Published: (2015-09-01)

The Impact of Venture Capital Firm Network on Investee Valuation : Evidences from the Fintech Industry
by: CHANG, WEI-SYUAN, et al.
Published: (2019)

Impact Investing Strategy: Managing Conflicts between Impact Investor and Investee Social Enterprise
by: Anirudh Agrawal, et al.
Published: (2019-07-01)

Influence of Shadow Economy on Forming the Indicators of Enterprises’ Financial Statements
by: G.Yu. Khomenko, et al.
Published: (2018-12-01)

STATUTORY AUDIT AND PERFORMANCE AUDIT
by: Suciu Gheorghe
Published: (2012-06-01)

SUBSEQUENT EVENTS AND THEIR IMPORTANCE IN DRAWING UP ANNUAL FINANCIAL STATEMENTS
by: Daniel Botez
Published: (2014-07-01)

FACTORS INFLUENCING THE QUALITY OF FINANCIAL AUDIT
by: Camelia-Daniela Hategan
Published: (2019-09-01)

The Relationship among the Halo Effect and Networking of Venture Capitalists and Investees’ Performances: Spotlight on the Sharing Economy
by: CHAO, CHIH-YU, et al.
Published: (2019)

Review of "Rated Agency: Investee Politics in a Speculative Age" by Michel Feher (Zone Books)
by: Wei-Ping Chen
Published: (2019-05-01)

An empirical investigation of the investment behaviour of UK venture capital firms in the investee companies : an accounting emphasis
by: Hassan, Abeer Mohamed El-bakry Abd El-gawad Hassan
Published: (2003)

PROFESSIONAL JUDGEMENT: A MUST IN THE AUDIT OF FINANCIAL STATEMENTS
by: Anca Oana Chis, et al.
Published: (2015-07-01)

CREDIBILITY VERSUS MEASUREMENT OF VALUE OF A FINANCIAL STATEMENT CONSTITUENTS IN THE CONTEXT OF AUDITING RISK
by: Wioletta Świeboda
Published: (2017-07-01)

IMPROVING THE MANAGEMENT OF THE COMPANY ESTABLISHING
by: ALEKSANDAR MAJSTOROVIĆ, et al.
Published: (2015-10-01)

Pendeteksian Kecurangan (Fraud) Laporan Keuangan oleh Auditor Eksternal
by: Tri Ramaraya Koroy
Published: (2008-01-01)

The prospectus as a protection and empowerment instrument for potential investors
by: Carstens, Annalien
Published: (2011)

IMPROVE AUDIT REPORTING BY ANALYZING THE LIQUIDITY OF THE AUDITED ENTITY
by: S. Ponomareva
Published: (2018-05-01)

Reporting of subsequent events in financial statements – between obligation and necessity
Published: (2018-08-01)

-
by: محمد کاشانی پور, et al.
Published: (2006-08-01)

The Impact of Venture Capital Firm Network and Halo Effects on Investee Performance: Evidences from Sharing Economy
by: YANG, SHIH-HONG, et al.
Published: (2018)

The Relationship between National Competitiveness of Investee Countries and Multinational Firm Performance: The Moderating Effects of Business Types
by: SU, MU-TE, et al.
Published: (2015)

Possibility of the Manager and the Members of the Board of the Subsidiary to Act in the Interests of the Group of Companies
by: Edvinas Bakanauskas
Published: (2021-06-01)

PRESENT AND FUTURE OF NATIONAL ACCOUNTING REGULATIONS COMPLIANT WITH EUROPEAN DIRECTIVES
by: Dorina, LUȚĂ
Published: (2014-11-01)

PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK
by: ANA MARIA JOLDOŞ, et al.
Published: (2010-01-01)

Analysis of auditor`s reports and bankruptcy risk in banking sector in the Republic of Serbia
by: Milovan Stanisic, et al.
Published: (2013-06-01)

Audit Risk Assessment in the Light of Current European Regulations
by: Ciprian-Costel Munteanu
Published: (2015-06-01)

RISK-ASSESSMENT PROCEDURES AND ESTABLISHING THE SIZE OF SAMPLES FOR AUDITING FINANCIAL STATEMENTS
by: Daniel Botez
Published: (2014-12-01)

PENGARUH KEMAMPUAN TEKNIS AUDITOR TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN
by: Annisa Rahmawati, et al.
Published: (2021-02-01)