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.
Mori, E., Voce "Consolidated Accounts", in Global Encyclopedia of Public Administration, Public Policy, and Governance, Springer International Publishing, Cham 2016: 1-8 [http://hdl.handle.net/10807/159975]
Consolidated Accounts
Mori, ElisaPrimo
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.
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