- group financial Statements
- The Consolidated accounts of a *business combination.
Auditor's dictionary. 2014.
Auditor's dictionary. 2014.
group financial statements — consolidated financial statements … Accounting dictionary
consolidated financial statements — consolidated accounts; = group accounts; = group financial statements The financial statements of a group of companies obtained by consolidation. These are required by the Companies Act and Financial Reporting Standard 2, Accounting for… … Accounting dictionary
consolidated financial statements — consolidated accounts; group accounts; group financial statements The financial statements of a group of companies obtained by consolidation These are required by the Companies Act and Financial Reporting Standard 2, Accounting for Subsidiary… … Big dictionary of business and management
Consolidated financial statements — are financial statements that factor the holding company s subsidiaries into its aggregated accounting figure. It is a representation of how the holding company is doing as a group. The consolidated accounts should provide a true and fair view of … Wikipedia
Consolidated Financial Statements — The combined financial statements of a parent company and its subsidiaries. Because consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they enable you to gauge the overall… … Investment dictionary
exemptions from preparing consolidated financial statements — Under the Companies Act a parent company is not required to prepare consolidated financial statements for a financial year in which the group headed by that company qualifies as a small group or a medium sized group. A group is not eligible for… … Accounting dictionary
general purpose financial statements — The annual accounts and report prepared by companies; they are intended to serve the needs of many users and are therefore regarded as general purpose documents. Specific purpose statements are sometimes prepared to meet the needs of a particular … Accounting dictionary
group accounts — group financial statements See: consolidated financial statements … Accounting dictionary
group accounts — group financial statements See consolidated financial statements … Big dictionary of business and management
annual consolidated financial statements of the group of undertakings — įmonių grupės metinių konsoliduotųjų finansinių ataskaitų rinkinys statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Įmonių grupės finansinių ataskaitų rinkinys, sudaromas kaip vienos įmonės metinių finansinių… … Lithuanian dictionary (lietuvių žodynas)