Publication Date:
2016
Abstract:
Definition
Consolidated accounts represent a set of accounts that combines the financial results of
a group of entities by combining the financial statements of separate legal entities
controlled by a parent entity into one set of financial statements. The consolidated
financial statement (CFS) is the result of consolidation.
Consolidated accounts represent a set of accounts that combines the financial results of
a group of entities by combining the financial statements of separate legal entities
controlled by a parent entity into one set of financial statements. The consolidated
financial statement (CFS) is the result of consolidation.
CRIS type:
2.4 Voce (in dizionario o enciclopedia)
Keywords:
Consolidated Accounts; consolidated financial statement
List of contributors:
Mori, E
Book title:
Global Encyclopedia of Public Administration, Public Policy, and Governance