Preconsolidare – procedeu de recalculare a indicatorilor situațiilor financiare ale entităților intrate în perimetrul de consolidare

Abstract

The consolidated financial statements must ensure a homogeneous presentation of the group of companies included in the consolidation perimeter. For this reason, before carrying out consolidation operations, a series of operations are required to standardize the indicators of the entities at group level, which eliminates the differences between the accounting rules used to prepare the individual financial statements and those applicable to the consolidated accounts. The results of the research aim at the modalities of determining the accounting and control procedures related to pre-consolidation regarding various structures of the financial statements, the practical realization of the restatements specific to the consolidation, etc. JEL: M41.