The book provides the essential theoretical knowledge while also approaching practically, through application examples, the process of preparing consolidated financial statements in accordance with International Accounting Standards.

The main objective of the book is the accounting treatment of consolidations, the preparation and presentation of the consolidated financial statements of a group of companies under the control of the parent company, as well as investments in subsidiaries and associate companies, within the framework of International Financial Reporting Standard No. 3 and IAS 27 and 28.

In addition to the aforementioned International Accounting Standards, the analysis of various topics also includes other standards, such as IAS 31, which pertains to the financial presentation of rights in joint ventures, IAS 12 concerning income taxes, and others, which are appropriately commented on.