To read about Financial consolidation this demo from Hyperion is very informative.
http://www.hyperion.com/downloads/hfm_demo/start.htm
or for a brief demo
http://www.hyperion.com/slideshow/financial_management/one.cfm
After watching the demo, I came to know about Sarbanes-Oxley regulations. For more information on Sarbanes-Oxley act refer:
http://en.wikipedia.org/wiki/Sarbanes-Oxley_Act
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