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consolidated profit and loss account

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См. также в других словарях:

  • consolidated profit and loss account — A combination of the individual profit and loss accounts of the members of a group of organizations, subject to any consolidation adjustments. The consolidated profit and loss account must give a true and fair view of the profit and loss of the… …   Accounting dictionary

  • consolidated profit and loss account — A combination of the individual profit and loss accounts of the members of a group of organizations, subject to any consolidation adjustments. The consolidated profit and loss account must give a true and fair view of the profit and loss of the… …   Big dictionary of business and management

  • consolidated profit and loss account — /kənˌsɒlɪdeɪtɪd ˌprɒfɪt ən lɒs əˌkaυnt/ noun profit and loss accounts of the holding company and its subsidiary companies, grouped together into a single profit and loss account (NOTE: American English is profit and loss statement or income… …   Marketing dictionary in english

  • consolidated profit — The combined profit of a group of organizations presented in the consolidated profit and loss account. Any intra group items should be eliminated by consolidation …   Accounting dictionary

  • profit — / prɒfɪt/ noun money gained from a sale which is more than the money spent on making the item sold or on providing the service offered ♦ profit after tax profit after tax has been paid ♦ to take your profit to sell shares at a higher price than… …   Marketing dictionary in english

  • profit — / prɒfɪt/ noun money gained from a sale which is more than the money spent on making the item sold or on providing the service offered ♦ to take your profit to sell shares at a higher price than was paid for them, and so realise the profit,… …   Dictionary of banking and finance

  • account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …   Financial and business terms

  • consolidated goodwill — The difference between the fair value of the consideration given by an acquiring company when buying a business and the aggregate of the fair values of the separable net assets acquired. Goodwill is generally a positive amount. Under Financial… …   Accounting dictionary

  • consolidated goodwill — The difference between the fair value of the consideration given by an acquiring company when buying a business and the aggregate of the fair values of the separable net assets acquired. Goodwill is generally a positive amount. Under Financial… …   Big dictionary of business and management

  • Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… …   Universalium

  • Art, Antiques, and Collections — ▪ 2003 Introduction       In 2002 major exhibitions such as Documenta 11 reflected the diverse nature of contemporary art: artists from a variety of cultures received widespread recognition for work ranging from installation to video to painting …   Universalium

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