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

Created:
2010-09-24

Updated:
2019-05-10