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Thuật ngữ IFRS: Consolidated financial statements
Báo cáo tài chính hợp nhất
TDC
Ngày gửi: 13/09/2019
Lượt xem: 1.202
Cập nhật: 29/11/2024
Consolidated financial statements là gì?
Consolidated financial statements (Báo cáo tài chính hợp nhất) được định nghĩa là Báo cáo tài chính của một tập đoàn trong đó tài sản, nợ phải trả, vốn chủ sở hữu, doanh thu, chi phí và các dòng tiền của công ty mẹ và các công ty con được trình bày như là của một đơn vị kinh tế duy nhất.
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