أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
* Groups may include a large number of companies,e.g foreign subsidiaries that report in their own currency.
* Some companies in the group may have a different year -end accounting date from other companies.
* It will be necessary be make or audit adjustments that are made to the financial statements of individual group group companies, for consolidation purpose.
* Some group companies may be audited by an audit firm that is not the auditor of the parent company.