- consolidated balance sheet
- сводный баланс, консолидированный баланс
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
Consolidated Balance Sheet — A report showing the financial position of a company and its subsidiaries. Also known as a consolidated account. ► See also Balance Sheet … Financial and business terms
consolidated balance sheet — The balance sheet of a group providing the financial information contained in the individual financial statements of the parent company of the group and its subsidiary undertakings, combined subject to any necessary consolidation adjustments. It… … Accounting dictionary
consolidated balance sheet — The balance sheet of a group providing the financial information contained in the individual financial statements of the parent company of the group and its subsidiary undertakings, combined subject to any necessary consolidation adjustments. It… … Big dictionary of business and management
consolidated balance sheet — /kənˌsɒlɪdeɪtɪd bæləns ʃi:t/ noun a balance sheets of subsidiary companies grouped together into the balance sheet of the parent company … Dictionary of banking and finance
consolidated balance sheet — A statement of financial position which combines the assets, liabilities, and stockholders equity of a parent corporation and its subsidiary … Black's law dictionary
consolidated balance sheet — A statement of financial position which combines the assets, liabilities, and stockholders equity of a parent corporation and its subsidiary … Black's law dictionary
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
balance sheet — A statement of financial position of any economic unit, disclosing as at a given moment of time, the value of its assets, liabilities, and equity of the owners in conformity with generally accepted accounting principles. See also profit and loss… … Black's law dictionary
balance sheet — A statement of financial position of any economic unit, disclosing as at a given moment of time, the value of its assets, liabilities, and equity of the owners in conformity with generally accepted accounting principles. See also profit and loss… … Black's law dictionary
group balance sheet — /gru:p bæləns ʃi:t/ noun a consolidated balance sheet, the balance sheets of subsidiary companies grouped together into the balance sheet of the parent company … Dictionary of banking and finance
off-balance sheet arrangement — USA Defined in Rule 303 of Regulation S K as any transaction, agreement or other contractual arrangement to which an entity that is not consolidated with the company is a party, under which the company has one of the following: • Any obligation… … Law dictionary