Consolidation - Revision history

imported>Doug Williamson: Add links.

2021-03-25T23:07:23Z

Add links.

← Older revision		Revision as of 23:07, 25 March 2021
Line 4:		Line 4:


	2. ''Law.''		2. ''Law - parliamentary systems.''

	The process of combining two or more Acts of Parliament into a single Act.		The process of combining two or more Acts of Parliament into a single Act.


	3. ''Business strategy.''		3. ''Other legislative and regulatory systems.''

			The similar process of combining any two or more pieces of legislation or regulation, into one.


			4. ''Business strategy.''

	Combining two or more businesses into a single one.		Combining two or more businesses into a single one.
Line 18:		Line 23:


	4. ''Other contexts.''		5. ''Other contexts.''

	More generally, the process of combining two or more things into a single thing, and of making appropriate related changes.		More generally, the process of combining two or more things into a single thing, and of making appropriate related changes.
Line 25:		Line 30:
	== See also ==		== See also ==
	* [[Acquisition]]		* [[Acquisition]]
			* [[Act]]
	* [[Cash pool]]		* [[Cash pool]]
	* [[Codification]]		* [[Codification]]
Line 38:		Line 44:
	* [[Legislation]]		* [[Legislation]]
	* [[Merger]]		* [[Merger]]
			* [[Parliament]]
	* [[Proportionate consolidation]]		* [[Proportionate consolidation]]
	* [[Royal assent]]		* [[Royal assent]]

imported>Doug Williamson: Update heading.

2021-03-25T23:04:40Z

Update heading.

← Older revision		Revision as of 23:04, 25 March 2021
Line 1:		Line 1:
	1. ''Financial ~~accounting - accounting practices~~.''		1. ''Financial reporting.''

	The process of combining financial information about two or more related entities for presentation in a single set of consolidated financial statements.		The process of combining financial information about two or more related entities for presentation in a single set of consolidated financial statements.
Line 18:		Line 18:


	4. ''~~Wider context~~.''		4. ''Other contexts.''

	More generally, the process of combining two or more things into a single thing, and of making appropriate related changes.		More generally, the process of combining two or more things into a single thing, and of making appropriate related changes.
Line 33:		Line 33:
	* [[Equity accounting]]		* [[Equity accounting]]
	* [[Equity method]]		* [[Equity method]]
			* [[Financial reporting]]
	* [[Group accounts]]		* [[Group accounts]]
	* [[IFRS 10]]		* [[IFRS 10]]
			* [[Legislation]]
	* [[Merger]]		* [[Merger]]
	* [[Proportionate consolidation]]		* [[Proportionate consolidation]]

imported>Doug Williamson: Add headers.

2021-03-25T15:03:05Z

Add headers.

← Older revision		Revision as of 15:03, 25 March 2021
Line 9:		Line 9:


	3.		3. ''Business strategy.''

	Combining two or more businesses into a single one.		Combining two or more businesses into a single one.
Line 18:		Line 18:


	4.		4. ''Wider context.''

	More generally, the process of combining two or more things into a single thing, and of making appropriate related changes.		More generally, the process of combining two or more things into a single thing, and of making appropriate related changes.
Line 25:		Line 25:
	== See also ==		== See also ==
	* [[Acquisition]]		* [[Acquisition]]
	* [[Acquisition accounting]]
	* [[Cash pool]]		* [[Cash pool]]
	* [[Codification]]		* [[Codification]]

imported>Doug Williamson: Add link.

2021-01-12T00:08:01Z

Add link.

← Older revision		Revision as of 00:08, 12 January 2021
Line 28:		Line 28:
	* [[Cash pool]]		* [[Cash pool]]
	* [[Codification]]		* [[Codification]]
			* [[Consolidated group accounts]]
	* [[Consolidator]]		* [[Consolidator]]
	* [[Data exchange]]		* [[Data exchange]]

imported>Doug Williamson: Amend header.

2020-10-29T14:25:08Z

Amend header.

← Older revision		Revision as of 14:25, 29 October 2020
Line 1:		Line 1:
	1. ''Financial accounting.''		1. ''Financial accounting - accounting practices.''

	The process of combining financial information about two or more related entities for presentation in a single set of consolidated financial statements.		The process of combining financial information about two or more related entities for presentation in a single set of consolidated financial statements.

imported>Doug Williamson: Add business consolidation.

2019-02-17T22:23:43Z

Add business consolidation.

← Older revision		Revision as of 22:23, 17 February 2019
Line 1:		Line 1:
	1.		1. ''Financial accounting.''

	''Financial accounting.''

	The process of combining financial information about two or more related entities for presentation in a single set of consolidated financial statements.		The process of combining financial information about two or more related entities for presentation in a single set of consolidated financial statements.


	2.		2. ''Law.''

	''Law.''

	The process of combining two or more Acts of Parliament into a single Act.		The process of combining two or more Acts of Parliament into a single Act.
Line 14:		Line 10:

	3.		3.

			Combining two or more businesses into a single one.

			For example, by merger or acquisition.

			Usually with the aim of realising economies of scale or other benefits.


			4.

	More generally, the process of combining two or more things into a single thing, and of making appropriate related changes.		More generally, the process of combining two or more things into a single thing, and of making appropriate related changes.
Line 19:		Line 24:

	== See also ==		== See also ==
			* [[Acquisition]]
	* [[Acquisition accounting]]		* [[Acquisition accounting]]
	* [[Cash pool]]		* [[Cash pool]]
	* [[Codification]]		* [[Codification]]
			* [[Consolidator]]
	* [[Data exchange]]		* [[Data exchange]]
			* [[Economies of scale]]
	* [[Equity accounting]]		* [[Equity accounting]]
	* [[Equity method]]		* [[Equity method]]
	* [[Group accounts]]		* [[Group accounts]]
	* [[IFRS 10]]		* [[IFRS 10]]
			* [[Merger]]
	* [[Proportionate consolidation]]		* [[Proportionate consolidation]]
	* [[Royal assent]]		* [[Royal assent]]
	* [[CertICM]]
	* [[Statute]]		* [[Statute]]

imported>Doug Williamson: Correct typo.

2019-01-17T17:07:52Z

Correct typo.

← Older revision		Revision as of 17:07, 17 January 2019
Line 15:		Line 15:
	3.		3.

	More generally, the process of combining ~~one~~ or more things into a single thing, and of making appropriate related changes.		More generally, the process of combining two or more things into a single thing, and of making appropriate related changes.

imported>Doug Williamson: Layout.

2016-05-11T11:20:43Z

Layout.

← Older revision		Revision as of 11:20, 11 May 2016
Line 1:		Line 1:
	1. ''Financial accounting.''		1.

			''Financial accounting.''

	The process of combining financial information about two or more related entities for presentation in a single set of consolidated financial statements.		The process of combining financial information about two or more related entities for presentation in a single set of consolidated financial statements.


	2. ''Law.''		2.

			''Law.''

	The process of combining two or more Acts of Parliament into a single Act.		The process of combining two or more Acts of Parliament into a single Act.


	3. More generally, the process of combining one or more things into a single thing, and of making appropriate related changes.		3.

			More generally, the process of combining one or more things into a single thing, and of making appropriate related changes.

imported>Doug Williamson: Link with The Treasurer article.

2015-11-20T19:24:24Z

Link with The Treasurer article.

← Older revision		Revision as of 19:24, 20 November 2015
Line 25:		Line 25:
	* [[CertICM]]		* [[CertICM]]
	* [[Statute]]		* [[Statute]]


			=== Other resources ===

			[[Media:Apr15TTqualifications45-47.pdf\| All together now, The Treasurer, 2015]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Compliance_and_audit]]		[[Category:Compliance_and_audit]]

imported>Doug Williamson: Generalise reference to 'law'.

2015-03-11T15:54:37Z

Generalise reference to 'law'.

← Older revision		Revision as of 15:54, 11 March 2015
Line 4:		Line 4:


	2. ''UK Law.''		2. ''Law.''

	The process of combining two or more Acts of Parliament into a single Act.		The process of combining two or more Acts of Parliament into a single Act.