This teaching unit is where the theoretical and practical development of the various stages that make up the global integration, proportional integration and equity method of accounting information in the financial statements of individual companies will be made. This method involves the addition of the individual financial statements of the group companies to prepare the consolidated financial statements of the group. To achieve this objective it is necessary to make a number of adjustments. First, the necessary adjustments will be made for the information of all group companies is uniform and homogeneous. Later proceed to integrate its financial statements in the consolidated financial statements, eliminations effected assets consequences arising from the group relationship.