Gaois

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  1. BUSINESS AND COMPETITION|accounting

    #623203

    IATE #1239107
    cuntas comhdhlúite brabúis agus caillteanais Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    konsolidierte Gewinn- und Verlustrechnung
    de
    consolidated profit and loss account | consolidated income statement | consolidated statement of operations
    en
    Definition "combination of the individual profit and loss accounts [ IATE:1239401 ] of the members of a group of organisations, subject to any consolidation adjustments" Reference """consolidated profit and loss account"" A Dictionary of Finance and Banking. Ed Jonathan Law and John Smullen. Oxford University Press (OUP), 2008. Oxford Reference Online. OUP. DGT, http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t20.e769 (23.9.2009)"
    Comment In the UK a parent company may be exempted, under section 230 of the Companies Act, from publishing its own profit and loss account if it prepares group accounts. The individual profit and loss account must be approved by the directors, but may be omitted from the company's annual accounts. In such a case, the company must disclose its profit or loss for the financial year and also state in its notes that it has taken advantage of this exemption.
    compte de résultats consolidé
    fr