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2. Consolidated financial statement - Wikipedia

   en.wikipedia.org/wiki/Consolidated_financial...

   A consolidated financial statement (CFS) is the " financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity ", according to International Accounting Standard 27 "Consolidated and separate financial statements", and International Financial Reporting ...

3. FIN 46 - Wikipedia

   en.wikipedia.org/wiki/FIN_46

   FIN 46 was an interpretation of ARB 51, an accounting principle issued in August 1959 defining the situations where Consolidated Financial Statements must be prepared. [4] Whenever a company has a controlling financial interest in another entity it must consolidate the assets and liabilities of the other entity—that is, it must add the assets ...

4. International Public Sector Accounting Standards - Wikipedia

   en.wikipedia.org/wiki/International_Public...

   International Public Sector Accounting Standards (IPSAS) are a set of accounting standards issued by the IPSAS Board for use by public sector entities around the world in the preparation of financial statements. These standards are based on International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).

5. Consolidation (business) - Wikipedia

   en.wikipedia.org/wiki/Consolidation_(business)

   In business, consolidation or amalgamation is the merger and acquisition of many smaller companies into a few much larger ones. In the context of financial accounting, consolidation refers to the aggregation of financial statements of a group company as consolidated financial statements. The taxation term of consolidation refers to the treatment of a group of companies and other entities as ...

6. Whole of Government Accounts - Wikipedia

   en.wikipedia.org/wiki/Whole_of_Government_Accounts

   Whole of Government Accounts (WGA) is the annual publication by the United Kingdom Government of the consolidated financial statements of over 5,500 organisations across the public sector. [1] It aims to provide more complete data for fiscal planning by producing consolidated financial statements which are produced in accordance with the International Financial Reporting Standards (IFRS), the ...

7. International Financial Reporting Standards - Wikipedia

   en.wikipedia.org/wiki/International_Financial...

   International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...