Definition: Consolidated financial statements
Business registers
Financial statements of a group presented as those of a single enterprise.
Source:
Commission Regulation (EC) No 494/2009 of 3 June 2009 as regards International Accounting Standard (IAS) 27, quoted in Eurostat, "Business registers. Recommendations manual", Methodologies and Working Papers, Publications Office of the European Union, Luxembourg, 2010
Commission Regulation (EC) No 494/2009 of 3 June 2009 as regards International Accounting Standard (IAS) 27, quoted in Eurostat, "Business registers. Recommendations manual", Methodologies and Working Papers, Publications Office of the European Union, Luxembourg, 2010
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