Definicja simultaneous consolidation (EC-CS)

A consolidation procedure of the consolidation of investments, which - when consolidating a given investee unit - processes all of the investments in the subgroup, along with the resulting minority interest in a single step.

This procedure is characterized by the calculation of the differential from the consolidation of investments, which reflects the difference between the investments of the immediate upper unit and (the weighted group share of) the investee unit's shareholders' equity.

Simultaneous consolidation is beneficial when dealing with complex ownership structures, especially non-hierarchical ones, and provides accurate analyses of the percentages of ownership.