BUSINESS AND COMPETITION|accounting
- comhdhlúthú comhréireach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- proportionate consolidation
- en
- Definition A method of accounting and reporting whereby a venturer’s share of each of the assets, liabilities, income and expenses of a jointly controlled entity is combined on a line-by-line basis with similar items in the venturer’s financial statements or reported as separate line items in the venturer’s financial statements. Reference IASCF, Key term list