пропорционална консолидација

пропорционална консолидација

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 line by line with similar items in the venturer’s financial statements or reported as separate line items in the venturer’s financial statements.

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Part of Speech: noun
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Blossary:
Industry/Domain: Financial services
Category: Accountancy
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Related terms

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