During our consulting assignments across Europe with the Corporate Head Offices of large international groups, it has become apparent that there is much interest from CEO's, CFO's, Controllers and Reporting Staff in current best practice and benchmarks which might indicate how their organization is performing the tasks of corporate consolidation, planning and reporting and how they compare to other similar organizations. Therefore, the purpose of this study is to examine current best practice in the consolidation, reporting and planning functions of large international enterprises and to provide meaningful, detailed and relevant benchmarks for use by the participants.