Consolidation adjustments: Difference between revisions
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imported>Administrator (CSV import) |
imported>Doug Williamson m (Spacing) |
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''Accounting.'' | ''Accounting.'' | ||
One of the key stages in the preparation of consolidated group accounts, the other key stage preceding it being ''aggregation''. | One of the key stages in the preparation of consolidated group accounts, the other key stage preceding it being ''aggregation''. | ||
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* [[Group accounts]] | * [[Group accounts]] | ||
* [[Internal trading]] | * [[Internal trading]] | ||
Revision as of 06:38, 3 August 2013
Accounting.
One of the key stages in the preparation of consolidated group accounts, the other key stage preceding it being aggregation.
Aggregation is the adding up of the individual assets, liabilities and trading of each of the entities in the group. Consolidation adjustments then remove non-external amounts - such as intercompany trading and indebtedness - from the consolidated group figures.
