Comparative law notes
UK
There are multiple definitions - click on the translation that matches your context.
- cuentas anuales consolidadas
- cuentas consolidadas
consolidated accounts means:
- consolidated financial statements
- consolidated accounts
cuentas anuales consolidadas means:
cuentas anuales consolidadas
full
consolidated accounts
noun
Definitions of consolidated accounts
financial statements that include the parent company's subsidiaries (=where a parent company owns more than 50% of the shares in another company
The consolidated accounts should provide a true and fair view of the financial and operating conditions of the group.