group financial Statements
The Consolidated accounts of a *business combination.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • 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

  • 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)

  • consolidated financial statements of the group of undertakings — įmonių grupės konsoliduotųjų finansinių ataskaitų rinkinys statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Įmonių grupės finansinių ataskaitų rinkinys, sudaromas kaip vienos įmonės finansinių ataskaitų… …   Lithuanian dictionary (lietuvių žodynas)

  • consolidation of financial statements of the group of public sector entities — viešojo sektoriaus subjektų grupės finansinių ataskaitų rinkinių konsolidavimas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Vienai viešojo sektoriaus subjektų grupei priklausančių viešojo sektoriaus… …   Lithuanian dictionary (lietuvių žodynas)

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