consolidated financial statement

consolidated financial statement
учет, фин. консолидированный [сводный\] финансовый отчет (совместный финансовый отчет для материнской и дочерних компаний, в котором элиминированы взаиморасчеты)
Syn:
See:

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консолидированная отчетность корпорации и ее дочерних компаний (США): отчетность, включающая объединенные данные по материнской и дочерним компаниям; = consolidated accounts.

Англо-русский экономический словарь.

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Смотреть что такое "consolidated financial statement" в других словарях:

  • consolidated financial statement — A financial statement that shows all the assets, liabilities ( liability), and operating accounts of a parent company and its subsidiaries ( subsidiary). Bloomberg Financial Dictionary * * * consolidated financial statement UK US noun [C] ► …   Financial and business terms

  • Consolidated financial statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • 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

  • combined financial statement — A financial statement that merges the assets, liabilities ( liability), net worth, and operating figures of two or more affiliated companies. A combined statement is distinguished from a consolidated financial statement of a company and… …   Financial and business terms

  • financial statement — Any report summarizing the financial condition or financial results of a person or organization on any date or for any period. Financial statements include the balance sheet and the income statement and sometimes the statement of changes in… …   Black's law dictionary

  • financial statement — Any report summarizing the financial condition or financial results of a person or organization on any date or for any period. Financial statements include the balance sheet and the income statement and sometimes the statement of changes in… …   Black's law dictionary

  • statement — Also receipt Euroclear Clearing and Settlement glossary A detailed summary of an account. Euroclear Clearing and Settlement glossary See deposit receipt, withdrawal receipt. Euroclear Clearing and Settlement glossary * * * statement state‧ment… …   Financial and business terms

  • consolidated tax returns — A procedure whereby certain affiliated corporations may file a single return, combine the tax transactions of each corporation, and arrive at a single income tax liability for the group. The election to file a consolidated return is usually… …   Black's law dictionary

  • consolidated tax returns — A procedure whereby certain affiliated corporations may file a single return, combine the tax transactions of each corporation, and arrive at a single income tax liability for the group. The election to file a consolidated return is usually… …   Black's law dictionary

  • Consolidated —   In finance this normally means: According to the Dutch Act on Annual Accounts of Enterprises incorporated in the Dutch Civil a consolidated financial account is described as: The consolidated financial account is a statement in which the assets …   International financial encyclopaedia

  • Financial Sanctions Unit — The Financial Sanctions Unit ( [http://www.bankofengland.co.uk/publications/financialsanctions/index.htm official webpage] ) of the Bank of England administers financial sanctions in the United Kingdom on behalf of HM Treasury. It has been in… …   Wikipedia


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