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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 the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...

3. Consolidation (business) - Wikipedia

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

   The parent company needs to issue consolidated financial statements at the end of the year to reflect this relationship. Consolidated financial statements show the parent and the subsidiary as one single entity. During the year, the parent company can use the equity or the cost method to account for its investment in the subsidiary.

4. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   Consolidated financial statements are defined as "Financial statements 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 ...

5. Foster Wheeler Reports Results for Fourth Quarter of 2012 - AOL

   www.aol.com/news/2013-03-01-foster-wheeler...

   Consolidated Statement of Operations (in thousands of dollars, except share data and per share amounts) (unaudited) ... Notes and accounts receivable - long-term. 14,119. 6,210.

6. Whole of Government Accounts - Wikipedia

   en.wikipedia.org/wiki/Whole_of_Government_Accounts

   In particular, the following consolidated statements are included: Consolidated Statement of Revenue and Expenditure with the other comprehensive income part shown as a separate statement; Consolidated Statement of Comprehensive Income; Consolidated Statement of Financial Position, showing public sector assets and liabilities;

7. Fund accounting - Wikipedia

   en.wikipedia.org/wiki/Fund_accounting

   Like profit-making organizations, nonprofits and governments will produce Consolidated Financial Statements. [11] These are generated in line with the reporting requirements in the country they are based or if they are large enough they may produce them under International Financial Reporting Standards (IFRS), an example of this is the UK based ...