This topic deals with suggested amendments to the law on consolidated groups of companies book-keeping in France. For the time being, the consolidated book-keeping of groups of companies in France is arbitrary. Moreover, the approbation by the associates of this book-keeping is not compulsory and there is no penalty when the book-keeping is false.
DELGA, J. (1997). Groupe de Sociétés et Comptes Consolidés. Diplôme - La Revue des Etudiants en Droit, pp. 3-4.