Examples of 'proportionate consolidation' in a sentence
Meaning of "proportionate consolidation"
proportionate consolidation: This term is used in accounting to describe a method of combining the financial statements of a parent company with its subsidiaries. It involves incorporating a proportional share of each subsidiary's assets, liabilities, and results into the consolidated financial statements of the group
How to use "proportionate consolidation" in a sentence
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proportionate consolidation
Balance under the proportionate consolidation method.
Investments over which we exercise joint control are accounted for using the proportionate consolidation method.
Proportionate consolidation is applied for companies over which the Group exercises joint control with partners.
Consolidated using the proportionate consolidation method.
Accordingly, Solvay 's interests in joint operations are treated under a method similar to the proportionate consolidation.
Benchmark treatment - proportionate consolidation.
IFRS 11 removes the option to account for jointly controlled entities using proportionate consolidation.
Joint ventures-transition from proportionate consolidation to the equity method.
The companies in which AREVA exercises joint control are consolidated using the proportionate consolidation method.
Joint ventures - transition from proportionate consolidation to the equity method.
IFRS 11 eliminates the possibility of accounting for jointly controlled entities using the proportionate consolidation.
This entity, which was formerly recognized using the proportionate consolidation method, is now fully consolidated.
The effect of proportionate consolidation on the Group 's consolidated financial statements is not significant.
Investments in joint ventures are consolidated on proportionate consolidation method.
And A by proportionate consolidation or equity method?
See also
Affiliated companies for which the method of proportionate consolidation is used.
The Fund 's interests in joint ventures are accounted for using the proportionate consolidation method.
You can use the equity method or the proportionate consolidation method.
Investments in joint ventures are accounted for using the proportionate consolidation method.
Figures were also restated to take into account the proportionate consolidation of CFHT described above.
Those countries, together with Spain, account for 93 % of the company 's revenues on a proportionate consolidation basis.
Amended to incorporate the definition of proportionate consolidation in Section 4450.
An exposure draft has been issued proposing to eliminate the proportionate consolidation method.
This investment was previously accounted for using the proportionate consolidation method.
The Corporation plans to continue using the proportionate consolidation method.
Company Limited, a joint venture which is accounted for under the proportionate consolidation method of accounting.
Does B have to consolidate X by full consolidation or by proportionate consolidation under IFRS rules?
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Balance under the proportionate consolidation method
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This consolidation of support functions would lead to
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Consolidation of the culture of democracy and dialogue
