კონსოლიდირებული ფინანსური ანგარიშგების მომზადების პრინციპები სს „თიბისი ბანკის“ მაგალითზე

This work is done to review the essence of the consolidated financial statements and the basic
principles of its preparation. Many big businesses are made up of several companies that are
controlled by central or administrative apparatus. They unite as a group. There are many reasons
for joining the group: goodwill related to consolidation, tax and legislative goals, etc;
These companies will present consolidated financial statements.
The first chapter of the work includes the definition of the essence and the basic terms of
consolidated financial statements. Specifically, the types of enterprise mergers and their
characteristics, the existence of control and significant influence, as well as the cases of exemption
from consolidation, the definition of non-controlling interest and goodwill are also discussed too.
The second chapter deals with the basic provisions of the consolidated financial statements in the
conditions of subsidiary enterprise, associate enterprise and joint activities.
The third chapter will discuss various problems related to the presentation of consolidated
financial statements and the future prospects of the consolidation procedure in the light of
technological development.
This work examines the main principles and procedures of consolidated financial statements based
on JSC TBC Bank, which is one of the largest representatives of the banking sector in Georgia.
The work is done based on international and financial accounting standards, which are base of
the consolidation process.