TERMIUM Plus®

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

CONSOLIDATED ACCOUNTS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-26

English

Subject field(s)
  • Financial Accounting
DEF

The financial statements of a parent company and one or more of its subsidiaries, combined so as to ignore the separate legal identities of the corporations and show the financial position and operating results of the group as one economic unit.

OBS

Compare with "combined financial statements," "parent company financial statements," "group accounts," "individual financial statements," and "non-consolidated financial statements."

French

Domaine(s)
  • Comptabilité générale
DEF

Jeu d'états financiers regroupant les éléments d'actif et de passif, les résultats et autres composantes des états financiers individuels des entités comprises dans le périmètre de consolidation, de façon à faire ressortir la situation financière et les résultats du groupe économique que constitue l'ensemble de ces entités, comme s'il s'agissait d'une seule entité.

OBS

L'établissement d'états ou comptes consolidés exige parfois que soient effectués des retraitements de consolidation dont le but est d'obtenir une plus grande homogénéité des comptes et, donc, des documents de synthèse plus significatifs.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Cuentas anuales que presenta un grupo de sociedades, cuando el conjunto formado por las mismas es gobernado desde una dirección común. En su formación deben ser eliminados los créditos y débitos mutuos, así como los beneficios obtenidos por cada sociedad como consecuencia de las operaciones realizadas con otras que sean parte del mismo grupo.

OBS

cuentas consolidadas: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Key term(s)
  • estado financiero consolidado
  • estados financieros consolidados
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