THE USING OF CONSOLIDATION JOURNAL AT THE GLOBAL INTEGRATION METHOD
THE USING OF CONSOLIDATION JOURNAL AT THE GLOBAL INTEGRATION METHOD

Summary/Abstract: The global integration method applies to all the societies retained in the consolidation perimeter and which are controlled exclusively, exception being the situations when one or more dependent unities must or should be excluded from the consolidation process. Indifferent if the exclusive control is realised by rights, by fact or according to the contract, the consolidation method which will be used will be the global integration one. According as the group is developing its activity, can also appear the situation when the losses applied to the minority, in a consolidated subsidiary exceeds the pertaining to a minority interest in the own capital of the subsidiary. The registered value is deducted from the pertaining to the majority interest, excepting the case when the pertaining to the minorities are obliges and can cover the registered losses.

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