group financial statements

См. также в других словарях:

• group financial statements — consolidated financial statements …   Accounting dictionary

• group financial Statements — The Consolidated accounts of a *business combination …   Auditor's dictionary

• consolidated financial statements — consolidated accounts; = group accounts; = group financial statements The financial statements of a group of companies obtained by consolidation. These are required by the Companies Act and Financial Reporting Standard 2, Accounting for… …   Accounting dictionary

• consolidated financial statements — consolidated accounts; group accounts; group financial statements The financial statements of a group of companies obtained by consolidation These are required by the Companies Act and Financial Reporting Standard 2, Accounting for Subsidiary… …   Big dictionary of business and management

• Consolidated financial statements — are financial statements that factor the holding company s subsidiaries into its aggregated accounting figure. It is a representation of how the holding company is doing as a group. The consolidated accounts should provide a true and fair view of …   Wikipedia

• Consolidated Financial Statements — The combined financial statements of a parent company and its subsidiaries. Because consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they enable you to gauge the overall… …   Investment dictionary

• exemptions from preparing consolidated financial statements — Under the Companies Act a parent company is not required to prepare consolidated financial statements for a financial year in which the group headed by that company qualifies as a small group or a medium sized group. A group is not eligible for… …   Accounting dictionary

• general purpose financial statements — The annual accounts and report prepared by companies; they are intended to serve the needs of many users and are therefore regarded as general purpose documents. Specific purpose statements are sometimes prepared to meet the needs of a particular …   Accounting dictionary

• group accounts — group financial statements See: consolidated financial statements …   Accounting dictionary

• group accounts — group financial statements See consolidated financial statements …   Big dictionary of business and management

• annual consolidated financial statements of the group of undertakings — įmonių grupės metinių konsoliduotųjų finansinių ataskaitų rinkinys statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Įmonių grupės finansinių ataskaitų rinkinys, sudaromas kaip vienos įmonės metinių finansinių… …   Lithuanian dictionary (lietuvių žodynas)