A French-language professional manual on consolidation, focused on the methods and practices used in preparing group financial statements. The work is intended for accountants, auditors, finance professionals, and advanced students who need a practical reference for understanding consolidation principles, accounting treatments, and the mechanics of combining financial information across related entities. It supports day-to-day professional work by explaining the conceptual framework behind consolidation and showing how to apply it to common reporting situations. The 2002 edition is a substantial paperback of 395 pages, suggesting a detailed reference rather than a short guide. It is especially useful for readers working in French-speaking accounting, auditing, or corporate finance contexts.