Definitions #
Financial reports that combine the balances of a parent company and its subsidiaries into one set of statements, as if they were a single economic entity.
Technical Under IFRS 10, consolidated financial statements present the assets, liabilities, equity, income, expenses and cash flows of the parent and its controlled subsidiaries as those of a single economic unit, eliminating intra-group transactions and balances.
Example The group publishes consolidated financial statements that include the accounts of all its wholly owned subsidiaries.
Etymology #
From Latin 'consolidare' (to make solid) and 'financial statements' from Middle English.
Collocations #
- consolidation adjustment 消除内部交易或余额的抵销分录
- non-controlling interest 少数股东权益（在合并报表中列示）
- consolidation scope 合并范围，决定哪些子公司纳入合并
Real Business Examples #
- The auditors reviewed the consolidated financial statements for compliance with IAS 1.
- The parent company must prepare consolidated financial statements each year, regardless of the performance of its subsidiaries.
Register & Variants #
- Register: formal
- BrE/AmE: 全球通用（IFRS 术语，英美通用）
Synonyms & Antonyms #
- Synonyms: group accounts, combined financial statements
- Antonyms: separate financial statements
Common Errors #
- 把合并报表当作简单的加总各子公司报表 合并必须消除内部交易和未实现利润，不能直接相加
- 未将控制子公司纳入合并范围 只要拥有控制权（通常 >50% 表决权）就必须纳入合并，除非有例外情况
Confusable Terms #
- Combined Financial Statements vs Consolidated Financial Statements
- Combined 通常用于同一控制下但不构成母子关系的公司汇总，不消除内部交易
Frequently Asked Questions
什么情况下可以不编制合并报表？?
视情况：有时母公司可豁免（如豁免母公司报表），但通常控制子公司时强制要求
合并报表中少数股东权益如何列示？?
在权益部分单独列示，不属于母公司股东权益
内部交易如何抵销？?
在合并工作底稿中编制抵销分录，消除收入、成本、应收应付等
Published: 2026-09-23 Category: Accounting