THE CONSOLIDATION’S JOURNAL ELABORATION FOR THE PROPORTIONALLY INTEGRATION CASE
THE CONSOLIDATION’S JOURNAL ELABORATION FOR THE PROPORTIONALLY INTEGRATION CASE

Summary/Abstract: The method is specific to the societies under conjugated control. According to that method is taking over the quota from the patrimony of the societies integrated proportionally, according to the fraction of the capital invested in these entities (PI), leaving aside the part due to the others shareholders. When the yearly accounts of the societies which follows to be consolidated are structured for a manner that the proportionally integration is not possible or when not reflects the accurate image, these enterprises will be consolidated through the method of putting in equivalence. The application of the proportionally integration method do not suppose the considering of the external shareholders interests over the own capitals and over the result of the dominated societies.

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