Graphs theory, reciprocal stockholding and consolidation
Théorie des graphes, participation réciproque et consolidation
Michel Guérin and
Jean Pouget
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Michel Guérin: UP13 - Université Paris 13
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Abstract:
Using of a matrix method, as it is here explained, gives easily all the correct percentage of interests in consolidating financial accounts for all group with complex subsidiaries. Furthermore the method of matrix algebra allows the reconciliation off all "inter-co" flows and all "inter-co" reciprocal account statements as well. It is also a very simple and efficient tool when auditing financial consolidated accounts.
Keywords: group account; accounting consolidation; Audit Financier; comptabilité; consolidation (search for similar items in EconPapers)
Date: 1972-09-01
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Published in Economie et Comptabilité, 1972, 9, pp.5-11
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01380725
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