Consolidated techniques for groups of enterprises with complex structure

Cristina Ciuraru-Andrica



The preparation and disclosure of the financial statements of a group of enterprises involves some consolidation techniques. The Literature presents many techniques, but in practice are used two of them. They will be described first of all in a particular manner and after that in a comparative one. The group of entities can choose one of these techniques, the final result (the consolidated financial statements) being the same, whatever the option.


consolidated financial statements; levels consolidation; direct consolidation

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ISSN: 2344-1321 (online)