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| Author: | Bailly, L. Lavoyer, J. Cl. |
| Title: | Les problemes specifiques de la mise en equivalence dans les comptes consolides (Special problems of equilibrating consolidated accounts) |
| Journal: | Revue Francaise de Comptabilite
1992 : NR. 235, p. 22-27 |
| Index terms: | CONSOLIDATED ACCOUNTS |
| Language: | fre |
| Abstract: | Putting in equivalence is a special method of consolidating the accounts of a holding company and its subsidiaries. The authors demonstrate on an actual numerical example the intricacies of the method to be used under article 357 of the French law 85/11. |
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