INFORMACIJSKE POTREBE KORISNIKA KONSOLIDOVANIH FINANSIJSKIH IZVJEŠTAJA
INFORMATION NEEDS OF USERS OF THE CONSOLIDATED FINANCIAL STATEMENTS

Summary/Abstract: In terms of existence of the group of legal entities related investments that the company acquirer provide an active role in the acquired entity, preparation and presentation of consolidated financial statements is essential for forming and expressing an opinion on the financial position and success of the business enterprise of the group, because a separate financial statements of the parent and its subsidiaries entities are not enough reprehensive to make business decisions. Namely, the analysis of separate financial statements of parent company, and / or its subsidiary companies without access to the consolidated financial statement of the group to which the company belongs’ to may lead to wrong conclusions. Therefore, the aim of the paper is to suggest the importance of the analysis of the consolidated financial statements to various users of the consolidated financial statements (management, shareholders, creditors ...), because their ignorance can lead to wrong decisions, no matter how separate financial statements are detailed and seriously analyzed.

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