Lingua originale | English |
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Titolo della pubblicazione ospite | Global Encyclopedia of Public Administration, Public Policy, and Governance |
Pagine | 1-8 |
Numero di pagine | 8 |
Stato di pubblicazione | Pubblicato - 2016 |
Abstract
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.
Keywords
- Consolidated Accounts
- consolidated financial statement