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Graphs theory, reciprocal stockholding and consolidation
[Théorie des graphes, participation réciproque et consolidation]

Author

Listed:
  • Michel Guérin

    (UP13 - Université Paris 13)

  • Jean Pouget

    (IAE Paris - Sorbonne Business School)

Abstract

Using of a matrix method, as it is here explained, gives easily all the correct percentage of interests in consolidating financial accounts for all group with complex subsidiaries. Furthermore the method of matrix algebra allows the reconciliation off all "inter-co" flows and all "inter-co" reciprocal account statements as well. It is also a very simple and efficient tool when auditing financial consolidated accounts.

Suggested Citation

  • Michel Guérin & Jean Pouget, 1972. "Graphs theory, reciprocal stockholding and consolidation [Théorie des graphes, participation réciproque et consolidation]," Post-Print hal-01380725, HAL.
    • Handle: RePEc:hal:journl:hal-01380725
    Note: View the original document on HAL open archive server: https://hal.science/hal-01380725
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