Abstract:
In this paper the author take into discussion some aspects regarding
the individual financial statements aggregations. The consolidated financial
statements must specify the account politics which are adopted in the
establishment process of the sums that correspond to the balance-sheet lines.
If the information that is generated by those accounts is not enough to reflect
the faithful image of the financial position, the performances, the capital and
reserves and the cash-flow modification of the consolidated ensemble, this
information must be completed with supplementary informations. In case of
exceptionally situations the application of a stipulation not corresponds to
this request, derogations are allowed but only for the necessity of obtaining a
faithful image. It is also necessary to mention, in a note to the consolidated
financial statements, certain details looking the non application of the
stipulation and also the effects of it over the financial position and the result.
The consolidation operations join in a juridical, book-keeping and fiscal non
uniform frame and often internationally. With a view to obtain a pertinent
image of the consolidated ensemble, the accounting information sources must
pass a series of operations that are called homogenizes. The homogeneous
process includes more aspects, such us: temporal homogeneous, assessments
homogeneous, homogeneous for the eliminations and homogeneous for
aggregation. In order to show some aspects regarding the individual
financial statements aggregations is presented first of all the notion of
aggregation which can be integral or proportional depending the way in
which the mother-society exert over another enterprise un exclusive control
or an mutual control with other unities. The case in which the mother-society
exert just a considerable influence over another entity not require the
integral or proportional summing of the two enterprises balance-sheets, but a
transcription of the mother-society balance-sheet lines.
