ACCOUNTING CONSOLIDATION OF THE BALANCE BY THE ACQUISITION METHOD
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The emergence and need for making the consolidated calculations is a significant issue
in a modern financial reporting. For the consolidation needs is important to determine
theoretically a group of enterprises, in its narrower and broader sense, and connections
among enterprises within a group. Adducting a collective balance weakness is necessary to
point out to a necessity of the following elements elimination: internal share in capital and
the capital, internal receivables and liabilities, internal inter-results and internal incomes
and expenditures.
The main part of the paper refers to a method of subsidiary companies′ capital consolidation,
by the acquisition method. Harmonized with the IFRS 3 Business Combinations were
defined and also analysed the basic requirements for conduction of the acquisition method.
There were also analysed the examples which refer to an initial consolidation and the
consolidation termination.