Vidéo [17] : La consolidation : Méthode de l'intégration globale.

The full consolidation method is the ultimate consolidation method. It involves integrating the assets and liabilities of subsidiaries to replace the value of the securities appearing on the parent company's individual balance sheet. However, minority interests must appear on the liabilities side of the consolidated balance sheet if the parent company does not wholly control its subsidiary. For the rest, watch this 30-minute video, which offers a corrected practical case study. Enjoy!