TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTES CONSOLIDES [1 record]
Record 1 - internal organization data 2008-03-26
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- consolidated financial statements
1, record 1, English, consolidated%20financial%20statements
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- consolidated accounts 2, record 1, English, consolidated%20accounts
correct, plural, Great Britain
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 3, record 1, English, - consolidated%20financial%20statements
Record number: 1, Textual support number: 1 OBS
Compare with "combined financial statements," "parent company financial statements," "group accounts," "individual financial statements," and "non-consolidated financial statements." 4, record 1, English, - consolidated%20financial%20statements
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- états financiers consolidés
1, record 1, French, %C3%A9tats%20financiers%20consolid%C3%A9s
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptes consolidés 2, record 1, French, comptes%20consolid%C3%A9s
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 3, record 1, French, - %C3%A9tats%20financiers%20consolid%C3%A9s
Record number: 1, Textual support number: 1 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. 3, record 1, French, - %C3%A9tats%20financiers%20consolid%C3%A9s
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- cuentas consolidadas
1, record 1, Spanish, cuentas%20consolidadas
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 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. 2, record 1, Spanish, - cuentas%20consolidadas
Record number: 1, Textual support number: 1 OBS
cuentas consolidadas: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - cuentas%20consolidadas
Record 1, Key term(s)
- estado financiero consolidado
- estados financieros consolidados
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