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Consolidated financial statements of Africa Oil Corp. for the three and nine months ended September 30, 2015 and 2014, presented in thousands of United States dollars, and prepared in accordance with
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How to fill out consolidated financial statements

01
Gather financial statements from all subsidiaries and parent companies.
02
Ensure that the financial statements are prepared using the same accounting principles (GAAP or IFRS).
03
Eliminate intercompany transactions to avoid double counting.
04
Combine the financial information by adding the line items for assets, liabilities, equity, revenues, and expenses.
05
Adjust for non-controlling interests if applicable.
06
Prepare the consolidated statement of financial position, consolidated statement of profit or loss, and consolidated cash flow statement.
07
Review the consolidated statements for accuracy and compliance with relevant accounting standards.

Who needs consolidated financial statements?

01
Investors and creditors to assess the overall financial health of the group.
02
Management for internal reporting and analysis of the group's performance.
03
Regulatory bodies to ensure compliance with financial reporting standards.
04
Analysts and market researchers to evaluate the collective performance of the companies within the group.
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Consolidated financial statements are financial statements that aggregate the assets, liabilities, equity, income, and cash flows of a parent company and its subsidiaries into one comprehensive report.
Generally, parent companies that own controlling interests in one or more subsidiaries are required to file consolidated financial statements, as mandated by accounting standards such as GAAP or IFRS.
To fill out consolidated financial statements, a company must combine the financial information of the parent and its subsidiaries, eliminate intercompany transactions, and ensure compliance with applicable accounting standards.
The purpose of consolidated financial statements is to provide a clear and comprehensive view of the financial position and performance of a parent company and its subsidiaries as a single economic entity.
Consolidated financial statements must report consolidated assets, liabilities, equity, revenues, expenses, and cash flows, along with notes detailing significant accounting policies and any non-controlling interests.
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Consolidated Financial Statements Africa Oil Corporation Financial Reporting Oil and Gas Exploration International Accounting Standards Financial Assets Liabilities and Equity Earnings per Share Exploration Costs Investment in Associates

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