Consolidated: Difference between revisions
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''Financial reporting.'' | ''Financial reporting.'' | ||
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. | ||
Revision as of 17:12, 17 January 2019
1.
Financial reporting.
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
- 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.
