consolidation of statements

consolidation of statements
combined financial corporate statement which includes all affiliates

English contemporary dictionary. 2014.

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  • consolidation — I noun affiliation, aggregation, amalgamation, assemblage, association, centralization, coadunation, combination, compact, confederation, conjunction, conjuncture, consortium, federation, fusion, incorporation, integration, junction, league,… …   Law dictionary

  • Consolidation (business) — For other uses, see Amalgamation (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …   Wikipedia

  • consolidation — The process of combining and adjusting financial information from the individual financial statements of a parent undertaking and its subsidiaries to prepare consolidated financial statements. These statements should present financial information …   Accounting dictionary

  • consolidation accounting — The presentation of the *financial statements of two or more organizations as one economic unit. Consolidation accounting techniques require the combining of the financial statements of the individual organizations of a *business combination (i.e …   Auditor's dictionary

  • consolidation of financial statements of the group of public sector entities — viešojo sektoriaus subjektų grupės finansinių ataskaitų rinkinių konsolidavimas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Vienai viešojo sektoriaus subjektų grupei priklausančių viešojo sektoriaus… …   Lithuanian dictionary (lietuvių žodynas)

  • consolidation of financial statements of the group of undertakings — įmonių grupės finansinių ataskaitų konsolidavimas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Įmonių grupės finansinių ataskaitų sujungimas taikant verslo apskaitos standartuose arba tarptautiniuose… …   Lithuanian dictionary (lietuvių žodynas)

  • consolidation adjustments — Adjustments that need to be made in the process of the consolidation of the accounts of a group of organizations. If there have been intra group transactions, such as sales from one subsidiary company to another, any profits or losses resulting… …   Accounting dictionary

  • consolidation — 1) An increase in the nominal price of a company s shares, by combining a specified number of lower price shares into one higher priced share. For example five 20p shares may be consolidated into one £1 share. In most cases this can be done by an …   Big dictionary of business and management

  • consolidated financial statements — consolidated accounts; = group accounts; = group financial statements The financial statements of a group of companies obtained by consolidation. These are required by the Companies Act and Financial Reporting Standard 2, Accounting for… …   Accounting dictionary

  • consolidated financial statements — consolidated accounts; group accounts; group financial statements The financial statements of a group of companies obtained by consolidation These are required by the Companies Act and Financial Reporting Standard 2, Accounting for Subsidiary… …   Big dictionary of business and management

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