TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

consolidation of balance sheets [1 record]

Record 1 2000-12-13

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité

Spanish

Campo(s) temático(s)
  • Contabilidad
DEF

Agrupación en uno solo, de los balances correspondientes a diferentes sociedades de un mismo grupo económico-financiero, llevada a cabo con arreglo a determinadas técnicas contables.

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