/IFRS for business combination and consolidation. …

We suggest a full consolidation approach that takes into account the property rights structure whithin the subsidiaries …

French groups have the possibility to refer to International or American standards for their consolidation. The …

financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and … after the consolidation, and in the third are calculated the financial rates of return and the effective tax rates of fixed …, indicators of balance, the financial profitability indicators of corporate companies prior to and after consolidation. …

regarding consolidation accounting policy is the concept of control, as it holds a crucial role in determining the basis of … consolidation and the applicable method of consolidation and subsequently in influencing the content of the group financial … presentation of the influences of these approaches on the basis of consolidation. …

presentation currency for purpose of consolidation, use the method, under these assets and liabilities are translated at the … to particular problems in the process of consolidation related to conversion of receivables and payables denominated in …