Accounting consolidation

This paper studies the process of consolidation of financial information in Cuban companies with decentralized accounting to the UEBs authorized to present financial statements and distribute profits. It is based on a referential theoretical and historical-logical analysis of the applicable regulations, and as a result it is possible to establish the general bases for an effective procedure for the conception of the consolidation process in order to achieve greater reliability and objectivity of the resulting information.

Autorentext

Yusimy Rodríguez Morales: Licenciada em Contabilidade e Finanças. Tem experiência prática em trabalhos de contabilidade e auditoria. Cuba.Abel Sarduy Quintanilla: Doutor em Ciências Económicas. Professor de Contabilidade na Universidade Central "Marta Abreu" de Las Villas. Cuba.