GRUPURI DE SOCIETATI

CUPRINS
                                                 Cap.1. Grupuri de societăţi
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                                          .................................4
                                         1. Noţiunea de grupuri de societăţi
      ......................................................................
                                                          .................4
                                        2. Modalităţi de formare a unui grup
      ......................................................................
                                                             ..............6
                                      1.2.1. Funcţiile multiple ale grupului
      ......................................................................
                                                                 ..........6
                                                         1.2.2. Crearea unei
      societăţi.............................................................
                                         ..................................6
                                             1.2.2.1. Crearea unei societăţi
      filiale...............................................................
                                                          .................6
                                               1.2.2.2. Crearea unui holding
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                                                             ..............8
  1.2.2.3. Crearea de societăţi prin sciziune sau aporturi parţiale de activ
                                                   ........................8
                      1.2.3. Luarea de participaţii în societăţile existente
               ............................................................8
                                               1.3. Tipologii ale grupurilor
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                                                   ........................8
                 1.3.1. Definirea grupurilor prin prisma diferitelor aspecte
                        ...................................................8
                                                     1.3.2. Grupul ca sistem
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                                               ...........................12
                          1.3.2.1. Strategia şi gestiunea marilor ansambluri
               ...........................................................12
                              1.3.2.2. Strategiile fiscale şi internaţionale
    ......................................................................14
                                    1.3.3. Avantaje şi limite ale grupurilor
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                                                                        ..15
                                                  Cap.2. Noţiunea de conturi
consolidate.................................................................
                                                  ........................17
                                        2.1. Noţiunea de conturi consolidate
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                                                                   .......17
                                  2.2. Componenţa ansamblului de consolidare
     .....................................................................20
  Cap.3. Operaţii privind capitalurile derulate între societăţile din cadrul
                                           unui grup .....................23
 Cap.4. Posibilităţi de reprezentare contabilă a grupului Mining Italiana SA
                                           ...............................30
                                       4.1. Incidenţa metodei de consolidare
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                                                                     .....31
                                                  4.1.1. Metode de retratare
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                                                       ...................31
                                            4.1.1.1. Metoda cursului istoric
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                                                                   .......31
                                              4.1.1.1.1. Prezentarea metodei
...........................................................................3
                                                                           1
                                    4.1.1.1.2. Interesul şi limitele metodei
           ...............................................................31
                                                 4.1.1.2. Metoda preţului de
lichidare...................................................................
                                                                 .........35
                                              4.1.1.2.1. Prezentarea metodei
...........................................................................3
                                                                           5
                                    4.1.1.2.2. Interesul şi limitele metodei
           ...............................................................39
                               4.2. Consolidarea grupului Mining Italiana SA
      ....................................................................39
                              4.2.1. Prezentarea grupului Mining Italiana SA
            ..............................................................39
                                                 4.2.2. Lucrări pregătitoare
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                                                      ....................43
                                                   4.2.3. Tabloul de sinteză
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                                                    ......................44
                                                      Concluzii şi propuneri
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                                    ......................................47
                                                                Bibliografie
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                    ......................................................48