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Subsidiaries and Quasi subsidiaries

In: Off Balance Sheet Finance

Author

Listed:
  • Ron Paterson

Abstract

Consolidation is the process whereby the individual accounts of a parent company and each of its subsidiaries are combined and presented as if they were those of a single entity, without regard for the legal boundaries between the companies in the group. It essentially involves aggregating the amounts shown in each of the individual accounts, on a line-by-line basis, and making appropriate adjustments to achieve consistency of measurement and eliminate double-counting.

Suggested Citation

  • Ron Paterson, 1993. "Subsidiaries and Quasi subsidiaries," Palgrave Macmillan Books, in: Off Balance Sheet Finance, chapter 3, pages 23-34, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-12613-2_3
    DOI: 10.1007/978-1-349-12613-2_3
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