Consolidated: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Create page. Sources: linked pages.) |
imported>Doug Williamson m (Amend header.) |
||
| (2 intermediate revisions by the same user not shown) | |||
| Line 1: | Line 1: | ||
1. | 1. ''Financial reporting - accounting practices.'' | ||
Financial information presented about two or more related entities, in a single set of figures. | |||
Financial information presented about two or more related entities in a single set of figures. | |||
For example, a consolidated statement of cash flows or of profit or loss, prepared and presented for a group of companies. | For example, a consolidated statement of cash flows or of profit or loss, prepared and presented for a group of companies. | ||
| Line 16: | Line 14: | ||
* [[Accounting group]] | * [[Accounting group]] | ||
* [[Aggregation]] | * [[Aggregation]] | ||
* [[CNI]] | |||
* [[Consolidation]] | * [[Consolidation]] | ||
* [[Consolidation adjustments]] | * [[Consolidation adjustments]] | ||
Latest revision as of 14:25, 29 October 2020
1. Financial reporting - accounting practices.
Financial information presented about two or more related entities, in a single set of figures.
For example, a consolidated statement of cash flows or of profit or loss, prepared and presented for a group of companies.
2.
More generally, any single thing which has been created by combining two or more different things.
See also
- Accounting group
- Aggregation
- CNI
- Consolidation
- Consolidation adjustments
- Goodwill on consolidation
- Group
- Group accounts
- Parent company
- Statement of cash flows
- Statement of profit or loss
- Subsidiary
- Substance over form
Other links
Purpose and process of consolidated group accounting. The Treasurer, April 2015.
