136 страниц. 2011 год. LAP Lambert Academic Publishing Parallel to the prevalent traditional consolidation techniques, a new, easy and understandable technique is introduced to compute the three important and critical values for group accounts. The computation of these values was always an issue for accountants, managers, professors and students. Consolidation process is a presentation of group accounts, where the most technical areas of computation are consolidated goodwill, non-controlling interest and consolidated reserves. When investment is significant resulting in control over the investee firm then investor firm is normally required to prepare consolidated financial statements along with its own financial statements.