კონსოლიდირებული ფინანსური ანგარიშგების მომზადების ძირითადი ასპექტები

Nowadays, many companies address consolidation, or merging of enterprises, to make their
assets more efficient. First of all, they are trying to achieve a synergistic effect, which involves
more revenue from enterprise mergers and increases financial benefits. The Master's thesis is
dedicated to the consolidation of financial statements, where the principles of submission and
preparation of consolidated financial statements are defined in cases when the enterprise monitors
one or more other enterprises.
Master's thesis aims at reviewing the principles of enterprise mergers; Acquaintance with the
reasons, goals and results of the association; After the merger, revealing the main issues of preparation of consolidated financial statements of enterprises; Compilation of financial positions,
profit-losses and consolidated reports of cash flows with international stats of financial reporting.
The work consists of two parts. The first section deals with the purpose of entering the
enterprises. Forms and types of enterprise union are represented. Furthermore, the identification
and recognition of the enterprise merchandise and the buyer, the determination of the acquisition
date, the identification of the revenues received from identifying assets and liabilities as well as the
non-controlling share, goodwill and favorable procurement.