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consolidation
(redirected from Consolidated Accounts)

    Also found in: Medical, Legal, Encyclopedia, Wikipedia 0.01 sec.
Consolidation
The combining of two or more firms to form an entirely new entity.
consolidation
A combination of two or more firms into a completely new company. Assets and liabilities of the firms are absorbed by the new company. Compare merger.


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? Mentioned in ? References in periodicals archive
 
The EC proposed a new Directive on Statutory Audit of Annual Accounts and Consolidated Accounts.
The brave new world of IFRS: IFRS have been widely accepted, and are ... by Gornik-Tomaszewski, Sylwia / Financial Executive
A centerpiece will be the Eighth Company Law Directive that will clarify the duties of statutory auditors, their independence and ethics, and introduce the full responsibility of the group auditor for the audit of consolidated accounts of groups of companies.
Preventing European "Enronitis": how European regulators are handling ... by Engelen, Klaus C. / The International Economy
One example highlighting the importance of such an approach would be using consolidated accounts after the elimination of intercompany transactions as a common tax base.
TEI comments on International Accounting Standards and European Union ... by Tax Executive
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