TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PROPORTIONAL CONSOLIDATION [1 record]
Record 1 - internal organization data 2009-04-20
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- proportionate consolidation
1, record 1, English, proportionate%20consolidation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- proportional consolidation 2, record 1, English, proportional%20consolidation
correct
- pro rata consolidation 2, record 1, English, pro%20rata%20consolidation
correct
- line-by-line consolidation 1, record 1, English, line%2Dby%2Dline%20consolidation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of preparing the financial statements of an investor whereby the investor's pro rata share of each asset, liability, income item and expense item of the investee is reflected in the financial statements of the investor under the various balance sheet and income statement headings. 3, record 1, English, - proportionate%20consolidation
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- consolidation par intégration proportionnelle
1, record 1, French, consolidation%20par%20int%C3%A9gration%20proportionnelle
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- consolidation proportionnelle 1, record 1, French, consolidation%20proportionnelle
correct, feminine noun
- intégration proportionnelle 1, record 1, French, int%C3%A9gration%20proportionnelle
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de présentation de l'information financière selon laquelle la fraction représentative des intérêts de l'entité consolidante dans chacun des actifs, des passifs, des produits et des charges de l'entité consolidée est inscrite, ligne par ligne, dans les postes correspondants des états financiers de l'entité consolidante, ou est présentée sous des postes distincts dans les états financiers de l'entité consolidante, dans le but de présenter les états financiers de l'ensmble des entités faisant partie du groupe comme s'il s'agissait d'une seule entité. 1, record 1, French, - consolidation%20par%20int%C3%A9gration%20proportionnelle
Record 1, Spanish
Record 1, Textual support, Spanish
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