Consolidation adjustments: Difference between revisions
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Aggregation is the adding up of the individual assets, liabilities and trading of each of the entities in the group. | 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. | Consolidation adjustments then remove non-external amounts - such as intercompany trading and indebtedness - from the consolidated group figures. | ||
== See also == | == See also == | ||
Revision as of 13:20, 6 May 2016
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.
