Conțuri consolidate

Rezumat

Conturile consolidate reprezinta documentele ce vizeaza situatia si rezultatele unei societati mama, tinand cont de legaturile cu celelalte societati ale unui ansamblu in care ea are, direct sau indirect, interese consolidabile.

Consolidarea reprezinta adunarea situatiilor financiare individuale a doua sau mai multe societati in scopul realizarii unui singur set de situatii financiare. Situatiile financiare consolidate ofera informatii referitoare la rezultatele si pozitia financiara a grupului ca intreg.

Motivatiile principale care stau la baza crearii de grupuri sunt: combinarea unor intreprinderi din acelasi sector de activitate, achizitia de intreprinderi care reprezinta furnizori sau clienti ai firmei care cumpara, diversificarea activitatilor in scopul mai bunei gestionari a riscului, evitarea preluarilor ostile de catre alte intreprinderi, retragerea unor actionari sau a unor manageri importanti.

Avantajele principale ale structurii de grup in raport cu alte structuri sunt: permite societatii mama un control asupra unui capital mai mare decat cel investit de ea; permite accesul la imprumuturi mai mari; se faciliteaza o mai buna circulatie a capitalurilor; permite sa se plateasca mai putine impozite; ofera posibilitati mai bune de organizare.

Resumed

The consolidated accounts are the documents which concern the situation and results of a parent, taking into account the connections with other companies of a series in which it has, directly or indirectly, consolidation interests.

The consolidation is the individual financial statements of two or more companies in order to achieve a single set of financial statements. Consolidated financial statements provide information about the results and financial position of the group as a whole.

The main motivation of behind the creation of group are: the combination of same enterprises in the same sector, representing companies acquiring firms suppliers or customers who by, diversification of activities in order to better manage risk, avoid hostile takeovers by other companies, withdrawal of shareholders or managers of leading.

The main advantages of the group structure in relation to other structures are the following : allows to parent company control over a large capital investment than it allows grater access to loans, to facilitate better circulation of capital, allows you to pay less taxes, provides better opportunities for the organization.