The decision of an investor to place capitals in a business is conditioned by obtaining intelligible cost-effective information. To this purpose, quoted multinational companies that make consolidated accounts had to use one only accounting referential, that are the IAS/IFRS regulations. In other words, an equivalence was established between accounting practices at an international level that create the premises for the understanding and the comparability of the financial statements of companies from various countries, the international accounting harmonization being conceived as means of economic integration and also as means of the large international financial markets transparency and efficiency. This study focuses on highlighting the particular aspects (advantages and limits) with regard to the use of the information contained in consolidated financial statements.

consolidated financial statements, use of information, group of companies