Being theresult of aggregating the financial positionand activities of a group of individual companies, knowledge of detailed account sisnecessary to analyseand understand the financial statements of a multinational company. In orderto do that, in this article, wetake a closer look at the components of financial statement with inmultinationals, accordingto IFRS rules. As we are abouttosee, theneed for transparencyand control plays an important role when looking at a group that employs thousands of people and whose action saffectmany countries, additional accounting and disclosurerulesbeing necessary.