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CONSOLIDATED ACCOUNTS

Statistics Directorate    
Definition:
Those accounts which are drawn up to reflect the affairs of a group of entities. For example, a ministry or holding company with many different operating agencies subsidiary companies may prepare consolidated accounts reflecting the affairs of the organisation as a whole, as well as accounts for each operating agency/subsidiary.

Source Publication:
Effects of European Union Accession, Part 1: Budgeting and Financial Control, OECD SIGMA Paper No. 19, March 1998, Appendix 3: List of Useful Terms.

Statistical Theme: Public management

Created on Tuesday, August 06, 2002

Last updated on Monday, April 15, 2013