Agregarea situaţiilor financiare individuale

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.