Consolidation: Difference between revisions
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1. ''Financial accounting.'' | 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. | The process of combining financial information about two or more related entities for presentation in a single set of consolidated financial statements. | ||
2. ''Law.'' | 2. | ||
''Law.'' | |||
The process of combining two or more Acts of Parliament into a single Act. | 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. | 3. | ||
More generally, the process of combining one or more things into a single thing, and of making appropriate related changes. | |||
Revision as of 11:20, 11 May 2016
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
