- consolidation, method, of, accounting
- méthode f de consolidation
English-French legislative terms. 2015.
consolidation, method, of, accounting
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consolidation — I noun affiliation, aggregation, amalgamation, assemblage, association, centralization, coadunation, combination, compact, confederation, conjunction, conjuncture, consortium, federation, fusion, incorporation, integration, junction, league,… … Law dictionary
Consolidation (business) — For other uses, see Amalgamation (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · … Wikipedia
Proportional Consolidation — In accounting for joint ventures, a method of including items of income, expense, assets and liabilities in proportion to the firm s percentage of participation in the venture. The proportional consolidation method was initially favored by IFRS… … Investment dictionary
Equity method — in accounting is the process of treating equity investments, usually 20–50%, in associate companies. The investor keeps such equities as an asset. Proportional share of associate company s net income increases the investment, and proportional… … Wikipedia
merger accounting — A method of accounting that treats two or more businesses as combining on an equal footing. It is usually applied without any restatement of net assets to fair value and includes the results of each of the combined entities for the whole of the… … Accounting dictionary
full consolidation — The method of accounting in which the whole impact of subsidiaries is incorporated into group accounts (see consolidated financial statements). If a subsidiary undertaking is less than 100% owned, the percentage pertaining to the minority… … Big dictionary of business and management
merger accounting — A method of accounting that treats two or more businesses as combining on an equal footing. It is usually applied without any restatement of net assets to fair value and includes the results of each of the combined entities for the whole of the… … Big dictionary of business and management
proportional consolidation — A method of accounting common in joint venture situations where the investor s proportionate share of each item of income and expenses and each asset and liability are aggregated with their likeness in the consolidated profit and loss account and … Law dictionary
purchase method — Accounting for an acquisition using market value for the consolidation of the two entities net assets on the balance sheet. Generally, depreciation/ amortization will increase for this method (due to the creation of goodwill) compared to the… … Financial and business terms
Purchase method — Accounting for an acquisition using market value for the consolidation of the two entities net assets on the balance sheet. Generally, depreciation/amortization will increase for this method compared with pooling and will result in lower net… … Financial and business terms
Goodwill (accounting) — Goodwill is an accounting term used to reflect the portion of the book value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition. It reflects the ability of the entity to … Wikipedia
