Accounting consolidation - Consolidation of financial statements in decentralized Cuban companies

This paper studies the process of consolidation of financial information in Cuban companies with decentralized accounting to the UEBs authorized to present financial statements and distribute profits. It is based on a referential theoretical and historical-logical analysis of the applicable regulations, and as a result it is possible to establish the general bases for an effective procedure for the conception of the consolidation process in order to achieve greater reliability and objectivity of the resulting information.

About the author

Yusimy Rodríguez Morales: Bachelor's Degree in Accounting and Finance. She has practical experience in accounting and auditing work. Cuba.Abel Sarduy Quintanilla: Doctor in Economic Sciences. Professor of Accounting at the Central University "Marta Abreu" of Las Villas. Cuba.

Product details

• Authors: Yusimy Rodríguez Morales, Abel Sarduy Quintanilla
• Publisher: Our Knowledge Publishing
• Languages: English
• Product format: Paperback / Softback
• Released: 31.03.2025
• EAN: 9786208813642
• ISBN: 9786208813642
• No. of pages: 52
• Subject: Social sciences, law, business > Business > Business administration