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MODIFIED CONSOLIDATION METHOD [3 records]
Record 1 - internal organization data 2011-01-05
Record 1, English
Record 1, Subject field(s)
- Government Accounting
Record 1, Main entry term, English
- one-line consolidation
1, record 1, English, one%2Dline%20consolidation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
[The modified equity method of accounting] has been called one-line consolidation because it reports [a government entreprise's] net financial position and net operating results in government financial statements. 1, record 1, English, - one%2Dline%20consolidation
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
Record 1, Main entry term, French
- consolidation «sur une seule ligne»
1, record 1, French, consolidation%20%C2%ABsur%20une%20seule%20ligne%C2%BB
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1989-01-23
Record 2, English
Record 2, Subject field(s)
- Government Accounting
Record 2, Main entry term, English
- modified consolidation method
1, record 2, English, modified%20consolidation%20method
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
[The modified consolidation method] is identical to the consolidation method except that the accounting principles of government enterprises are not adjusted to conform with those of the government. Instead, their accounting principles are incorporated into a single set of accounting policies for government financial statements. 1, record 2, English, - modified%20consolidation%20method
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
Record 2, Main entry term, French
- méthode de consolidation modifiée
1, record 2, French, m%C3%A9thode%20de%20consolidation%20modifi%C3%A9e
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1989-01-23
Record 3, English
Record 3, Subject field(s)
- Government Accounting
Record 3, Main entry term, English
- inter-entity balance
1, record 3, English, inter%2Dentity%20balance
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
[The modified consolidation method] of reporting would integrate the financial position and operating results of government enterprises.... inter-entity transactions and balances would be eliminated. 1, record 3, English, - inter%2Dentity%20balance
Record 3, French
Record 3, Domaine(s)
- Comptabilité publique
Record 3, Main entry term, French
- solde inter-organismes
1, record 3, French, solde%20inter%2Dorganismes
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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