consolidation adjustments

См. также в других словарях:

• consolidation adjustments — Adjustments that need to be made in the process of the consolidation of the accounts of a group of organizations. If there have been intra group transactions, such as sales from one subsidiary company to another, any profits or losses resulting… …   Accounting dictionary

• consolidation — The process of combining and adjusting financial information from the individual financial statements of a parent undertaking and its subsidiaries to prepare consolidated financial statements. These statements should present financial information …   Accounting dictionary

• consolidation accounting — The presentation of the *financial statements of two or more organizations as one economic unit. Consolidation accounting techniques require the combining of the financial statements of the individual organizations of a *business combination (i.e …   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

• intercompany transactions — intragroup transactions Transactions between the companies in a group. These may be in the form of charges or the transfer of goods or services. It is important in the preparation of consolidated financial statements that such transactions are… …   Accounting dictionary

• consolidated cash-flow statement — The information contained in the individual cash flow statements of a group of undertakings combined by consolidation, subject to any consolidation adjustments. Cash flow statements are regulated by Financial Reporting Standard 1, Cash Flow… …   Accounting dictionary

• consolidated income and expenditure account — The information contained in the individual income and expenditure accounts of a group of organizations combined by consolidation into a single document for the group. This is subject to any necessary consolidation adjustments …   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… …   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 —   In finance this normally means: According to the Dutch Act on Annual Accounts of Enterprises incorporated in the Dutch Civil a consolidated financial account is described as: The consolidated financial account is a statement in which the assets …   International financial encyclopaedia