Методи консолидовања биланса и њихово усклађивање са међународном професионалном регулативом
Balance sheet coordination methods and their harmonisation with international professional regulations

Summary/Abstract: The consolidation of capital, as well as its internationalisation, i.e., the interconnection of capital, is a common cause of balance sheet consolidation. A large share of European, or, in general, global capital is under the umbrella of related companies, and as such, capital is constantly increasing. Professional accounting regulations have been changed and upgraded over time in accordance with the real needs of the accounting profession. Various methods of balance sheet consolidation and their harmonisation with international accounting standards are presented in this paper. The authors explore different methods that can be used to consolidate financial statements. Their similarity with international regulations, which include both European standards and rules, as well as accounting practice, is particularly emphasised. The analysis concludes that the suitability of certain methods depends on a multitude of factors faced by business entities, which aim to respond to the requirements set by the internal legislative regulations of countries that prescribe financial reporting.

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