Consolidation: Difference between revisions
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imported>Doug Williamson (Generalise reference to 'law'.) |
imported>Doug Williamson (Link with The Treasurer article.) |
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* [[CertICM]] | * [[CertICM]] | ||
* [[Statute]] | * [[Statute]] | ||
=== Other resources === | |||
[[Media:Apr15TTqualifications45-47.pdf| All together now, The Treasurer, 2015]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 19:24, 20 November 2015
1. Financial accounting.
The process of combining financial information about two or more related entities for presentation in a single set of consolidated financial statements.
2. Law.
The process of combining two or more Acts of Parliament into a single Act.
3. More generally, the process of combining one or more things into a single thing, and of making appropriate related changes.
See also
- Acquisition accounting
- Cash pool
- Codification
- Data exchange
- Equity accounting
- Equity method
- Group accounts
- IFRS 10
- Proportionate consolidation
- Royal assent
- CertICM
- Statute
