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Dictionary by pitch.dog
Financial statements & accounting records · Core

Consolidated financial statements

Also called: group accounts

ELI5

Financial statements presenting a parent and controlled entities as one economic group.

Used in conversation

“The team needs one controlled copy of consolidated financial statements, with an owner and date.”

Pitch context

You will see “Consolidated financial statements” in financial models, budgets, board packs and investor materials when the discussion reaches financial statements & accounting records.

Why it matters: It helps a reader interpret financial statements & accounting records without confusing the measure, decision, role or evidence being discussed.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.