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1. Financial accounting - accounting practices.

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.


Combining two or more businesses into a single one.

For example, by merger or acquisition.

Usually with the aim of realising economies of scale or other benefits.


More generally, the process of combining two or more things into a single thing, and of making appropriate related changes.

See also

Other resources

All together now, The Treasurer, 2015