Definicja simultaneous consolidation (FI-LC)

A consolidation procedure that processes all of the investments in the subgroup in a single step as well as the resulting minority interest, when consolidating a specific investee company.

This procedure is marked by the calculation of the differential from the consolidation of investments, which is the difference between the investments of the immediate parent company and the group's portion of the the investee's shareholders' equity.

Simultaneous consolidation is beneficial for complex investment structures, especially non hierarchical ones, and provides accurate analyses of the ownerships.