consolidated return

consolidated return
1) гос. фин. = consolidated tax return
2) фин., учет консолидированная прибыль, консолидированный доход (суммарный доход группы аффилированных компаний, скорректированный на операции между членами группы)
See:
* * *
сводный отчет

Англо-русский экономический словарь.

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Смотреть что такое "consolidated return" в других словарях:

  • 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 Fund — or the Consolidated Revenue Fund is the term used for the main bank account of the government in many of the countries in the Commonwealth of Nations. Contents 1 Establishment 1.1 Earlier funds 1.2 Ireland s Consolidated Fund …   Wikipedia

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  • Consolidated Tax Return — A comprehensive tax return that encompasses a group of smaller entities. Consolidated tax returns are often filed by business conglomerates on behalf of all subsidiary firms. They are filed both for simplicity and to allow the parent organization …   Investment dictionary

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  • Consolidated Omnibus Budget Reconciliation Act of 1985 — This article is about the US medical insurance law. For other uses, see Cobra (disambiguation). The Consolidated Omnibus Budget Reconciliation Act of 1985 (or COBRA) is a law passed by the U.S. Congress on a reconciliation basis and signed by… …   Wikipedia

  • consolidated financial statements — The financial report of a parent corporation and it s subsidiaries or affiliates which combines the assets, liabilities, revenues, and expenses of all of the entities. In preparing consolidated financial statements, all intercompany transactions… …   Black's law dictionary

  • consolidated financial statements — The financial report of a parent corporation and it s subsidiaries or affiliates which combines the assets, liabilities, revenues, and expenses of all of the entities. In preparing consolidated financial statements, all intercompany transactions… …   Black's law dictionary


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