Consolidated accounting is used to group the financial information of a parent company and one or more subsidiary companies. A parent company owns the majority of voting shares of a subsidiary company ...

The International Accounting Standards Board issued a set of amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, enabling it to complete the catch-up work it had planned to ...

A control account is used in bookkeeping and accounting to efficiently consolidate balances for summary and reporting purposes. They are a core accounting tool that aids ledger integrity and financial ...

Bruns, William J., Jr. "The Talbots, Inc., and Subsidiaries: Accounting for Goodwill (Brief Case)." Harvard Business School Teaching Note 083-257, October 2008.

As a reminder, an account 115 contribution is a capital contribution without issuance of shares. This type of contribution is included in the Luxembourg Standard Chart of Account (LSCA) group 111 ...