1. Financial reporting - accounting practices.
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.
More generally, any single thing which has been created by combining two or more different things.
- Accounting group
- Consolidation adjustments
- Goodwill on consolidation
- Group accounts
- Parent company
- Statement of cash flows
- Statement of profit or loss
- Substance over form