TERMIUM Plus®

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

UNCONSOLIDATED FINANCIAL STATEMENTS [1 record]

Record 1 2022-12-01

English

Subject field(s)
  • Financial Accounting
  • Auditing (Accounting)
  • Government Accounting
DEF

The individual financial statements of a company in a group that are published separately from the consolidated financial statements of the group or that are not consolidated with the individual financial statements of the other companies in the group.

Key term(s)
  • unconsolidated financial statement
  • non consolidated financial statements
  • non consolidated financial statement
  • non-consolidated financial statement

French

Domaine(s)
  • Comptabilité générale
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

États financiers individuels d'une entité faisant partie du groupe, qui sont présentés distinctement des états financiers consolidés du groupe ou qui n'ont pas fait l'objet d'une consolidation avec les états financiers individuels des autres entités faisant partie du groupe.

Key term(s)
  • état financier non consolidé
  • compte non consolidé

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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