Consolidated Accounts

Elisa Mori

Research output: Chapter in Book/Report/Conference proceedingEntry for encyclopedia/dictionary


Definition Consolidated accounts represent a set of accounts that combines the financial results of a group of entities by combining the financial statements of separate legal entities controlled by a parent entity into one set of financial statements. The consolidated financial statement (CFS) is the result of consolidation.
Original languageEnglish
Title of host publicationGlobal Encyclopedia of Public Administration, Public Policy, and Governance
Number of pages8
Publication statusPublished - 2016


  • Consolidated Accounts
  • consolidated financial statement


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