إعداد القوائم المالية المدمجة وفق النظام المحاسبي المالي : دراسة حالة المجمع الصناعي باباهم الجزائر

Abstract EN

This study aimed to show how to prepare the consolidated financial statements according to the accounting financial system where this is considered the last of the secretions provided by the financial accounting system, where the emergence of what is known as the complex of companies consisting of subsidiaries with an independent moral personality but monitored by Holding Company, The study concluded that the preparation of integrated financial statements is an essential process as it excludes all mutual operations between the companies of the complex, to come up with a unified or integrated financial list, as well as the collective The study is based on the comprehensive integration method provided for by the financial accounting system.