Definicja consolidation entry (EC-CS)

Co znaczy CONSOLIDATION ENTRY (EC-CS):

The journal entries that transfer standardized financial data to the consolidated financial statements.

These include:

Elimination entries for Interunit payables or receivables Interunit revenue or expense Interunit profit or loss in transferred assets Interunit profit or loss in inventory Consolidation group consolidating entries Consolidation of investments Reclassifications on a group level