Consolidated

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.