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consolidation profit

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 — In technical analysis, the movement of an asset s price within a well defined pattern or barrier of trading levels. Consolidation is generally regarded as a period of indecision, which ends when the price of the asset breaks beyond the… …   Investment 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

  • negative goodwill on consolidation — The goodwill consolidation in which the price paid for an acquisition is less than the fair value of its net tangible assets. According to Financial Reporting Standard 10, negative goodwill should be recognized and separately disclosed on the… …   Accounting dictionary

  • 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

  • proportional consolidation — A method of accounting common in joint venture situations where the investor s proportionate share of each item of income and expenses and each asset and liability are aggregated with their likeness in the consolidated profit and loss account and …   Law dictionary

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • 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

  • Business Overview — ▪ 2009 Introduction Automobiles.       The American automotive industry began 2008 in precarious condition, and as the year unfolded, the situation went from bad to worse. First, gasoline prices of $3.50 to $4 per gallon throughout much of the… …   Universalium

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