Abstract
The aim of this article is to present, 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 adjustment mechanism for individual annual financial statements, of the adjustment rules for the individual financial statements in the case of consolidation based on the cumulation of balances (accounts), as well as of certain practical examples regarding the performance of adjustments both for the differences related to the current year, and to the ones related to the previous years.
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