by Bienvenida Almela Díez, María Antonia García Benau · Publicaciones de la Universidad de Alicante · tapa blanda · ISBN 9788479080846
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This monograph addresses a fundamental and often overlooked topic in financial statement analysis: the difficulties and nuances of analyzing consolidated annual accounts. Unlike individual financial statements, consolidated information offers a richer and more accurate view of a business group's economic and financial position, avoiding the distortions that internal operations can create.
The book explores how financial analysts can draw valid conclusions by studying the group as a whole, overcoming the limitations of analyzing only the parent company's or individual companies' accounts. It is an essential work for professionals and academics interested in accounting and advanced financial interpretation.
