The consolidated financial performance of the companies can be interpreted by consolidation. We can prepare the consolidated financial statements under various accounting standards. By using consolidated numbers, we can reach to valuable information such as the financial status of the company, working capital needs, the impact of the total financial leverage, etc. Consolidation of financial statements is exclusively an occupation. In various accounting standards, consolidation issue take place in a separate chapter. Particularly, consolidation techniques of the firms are discussed by the mass media during the worldwide accounting scandals. In accordance with the Regulation no: 25 announced by Capital Market Board (CMB), companies quoted in the stock market and subject to consolidation; has to consolidate their financial statements. Privately owned companies will have an opinion about the profitability and consequences of their operations as a whole after consolidation. Consolidated financial statements will be a starting point to decide about growth strategies or the decision for the liquidation of the unprofitable firms. Another benefit of the use of the consolidated financial statements; is the early awareness mechanism for the working capital bottlenecks or various financial risks (liquidity, interest, foreign exchange, capital adequacy, etc). We also help our clients in mergers and acquisitions.