consolidation
The presentation of a parent company and its subsidiaries (affiliates) as one entity in the financial statements of the parent essentially as if the c [...]
The presentation of a parent company and its subsidiaries (affiliates) as one entity in the financial statements of the parent essentially as if the c [...]
The systematic recording of the amounts, dates and sources of transactions and events pertaining to accounting entities; it is an accounting support f [...]
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The collection, recording, classification, interpretation and reporting of the financial data of accounting entities, obtained through the bookkeeping [...]
Money or other economic benefits received by an individual or a firm, that result in increases in equity, excluding economic benefits contributed by e [...]
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