consolidated accounts - definition. What is consolidated accounts
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%ما هو (من)٪ 1 - تعريف

Consolidated account; Consolidated accounts; Consolidated financial statements

Consolidated financial statement         
Consolidated financial statements are the "financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to International Accounting Standard 27 "Consolidated and separate financial statements", and International Financial Reporting Standard 10 "Consolidated financial statements".
consolidate         
WIKIMEDIA DISAMBIGUATION PAGE
Consolidated Accounts; Consolidate; Consolidation (disambiguation)
[k?n's?l?de?t]
¦ verb
1. make stronger or more solid.
2. combine into a single unit.
Derivatives
consolidation noun
consolidator noun
Origin
C16 (earlier (ME) as consolidation): from L. consolidare, from con- 'together' + solidare 'make firm' (from solidus 'solid').
consolidate         
WIKIMEDIA DISAMBIGUATION PAGE
Consolidated Accounts; Consolidate; Consolidation (disambiguation)
v. a.
1.
Condense, compact, compress, harden, solidify, make solid, make firm.
2.
Conjoin, combine, unite into one.

ويكيبيديا

Consolidated financial statement

Consolidated financial statements are the "financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to International Accounting Standard 27 "Consolidated and separate financial statements", and International Financial Reporting Standard 10 "Consolidated financial statements".

أمثلة من مجموعة نصية لـ٪ 1
1. Mr Mills also established a number of offshore companies, registered in the Caribbean, the Channel Islands and elsewhere, that became known as Fininvest‘s "Group B" – unmentioned in Fininvest‘s consolidated accounts and therefore distinct from "Group A" businesses.
2. Mr Mills established a string of offshore companies, registered in the Caribbean, the Channel Islands and elsewhere, that became known as Fininvest‘s "Group B" – unmentioned in Fininvest‘s consolidated accounts and therefore distinct from "Group A" businesses.
3. Under the new regime adopted yesterday, listed companies in the EU will now have to disclose all off–balance–sheet arrangements, including their financial impact, in notes to the annual and consolidated accounts.
4. The law firm Lovells said: "There are a substantial number of the changes to the EU directive on consolidated accounts made by the accounts modernisation directive that remain even if Gordon Brown repeals the OFT requirement.
5. MMC, which came under the consolidated accounts of sister company Mitsubishi Heavy Industries Ltd. in December, has said it expected to return to the black during the current second half as its sales crawl back from last year‘s low levels.