Gaois

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  2. LAW · TRADE|marketing|preparation for market

    #623204

    IATE #1239110
    Überleitungsabschluss zu Konsolidierungszwecken
    de
    Definition Abschluss eines Unternehmens, der zur Vorbereitung der Konsolidierung entwickelt wird, um Ausweis oder Bewertung dem Konzernabschluss anzupassen, die Fremdwährung umzurechnen u.ä. Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    consolidation accounts | group accounts return | financial statements adjusted for consolidation purposes
    en
    Definition accounts which are drawn up from the accounts of a member of a group for consolidation purposes,so as to conform with the group requirements for adjustments of valuations,methods of presentation,conversion of foreign currencies,etc. Reference Internat.Account.Lex.,UEC-Group Accounts
    compte destiné à la consolidation
    fr
    Definition compte d'une entreprise, modifié en vue de la consolidation, afin de le faire correspondre aux exigences du groupe en ce qui concerne les évaluations, la présentation des postes, la conversion des devises Reference Internat.Accounting Lex.,UEC-Comptes de groupe