Course of Consolidación of States Finacieros

The traditional accounting shows the financial states of a company, so much the balance like the account of results, like economic unity. However, when a society possesses a participation mayoritaria in the capital of another distinct society, the financial states individual lose part of his utility to the hour to reflect the economic situation, financial and patrimonial of that.

If well jurídicamente treat of two distinct companies, said consideration is different from the point of economic view. If a society possesses the 100 by 100 of the capital of another, economically treat of a same company and his true situation do not reflect properly by means of the simple constancia in the balance of the society tenedora of the cost of the participation in the another society.

In consequence, the need of the consolidación of financial states arises like consequence of the need to reflect the situation of a group of societies, from the point of economic view, forgetting his autonomy from a juridical perspective.

Therefore, the financial states consolidated result fundamental for the interested in the dominant society of the group. It is to say, his administrators and shareholders.

To it expects of the approval of the new Norms for the formulation of the annual accounts consolidated, in accordance with the General Plan of Accounting of 2007, in this course analyses the formulation of the financial states consolidated in accordance with the Real Decree 1815/91, of 20 of December, and the modifications that derive of the following international Norms of accounting:



The NIC 27, "financial States consolidated and separate".

The NIC 28, "Investments in entities associated".

The NIC 31, "Participations in conjoint companies"

Have knowledges of accounting

MODULATE UNICO - CONSOLIDACION OF FINANCIAL STATES

SUBJECT 1. Introduction.
SUBJECT 2. Groups of societies.
SUBJECT 3. Combinations of businesses.
SUBJECT 4. Stages of the process of consolidación.
SUBJECT 5. The method of global integration.
SUBJECT 6. The elimination investment - proper funds.
SUBJECT 7. Eliminations of results by internal operations.
SUBJECT 8. Additional investments and increases of the percentage of participation.
SUBJECT 9. Reductions in the percentage of command and of the participation.
SUBJECT 10. Indirect participations.
SUBJECT 11. Transmissions of participations between companies of the group.
SUBJECT 12. Reciprocal participations between societies dependientes.
SUBJECT 13. Conversion of annual accounts in foreign coin.
SUBJECT 14. The method of global integration.
SUBJECT 15. The procedure of put in equivalence.
SUBJECT 16. Presentation of the accounts of the groups of societies.