Definicja stepwise simultaneous consolidation

Co znaczy STEPWISE SIMULTANEOUS CONSOLIDATION:

A consolidation procedure within consolidation of investments that simultaneously performs consolidation by consolidation group.

When a consolidation group contains further consolidation groups, the groups at the lowest level are simultaneously consolidated. Then the next higher consolidation groups are simultaneously consolidated, taking into account the results of the lower-level groups. Hence, the resulting consolidated values are exactly the same as when a pure simultaneous consolidation is performed. However, the results are accurately disclosed for each consolidation unit and each level of the hierarchy. In contrast to pure simultaneous consolidation, this consolidation procedure provides the following additional reports for the consolidation groups:

You can report on the consolidated total values. The conslidation entries can be distinguished between elimination entries that are valid for lower hierarchy levels, and elimination entries that represent the delta values in the specific consolidation group.