Примери за използване на The consolidated financial на Английски и техните преводи на Български
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(ii)when the accounting policies used in the subsidiary's financial statements differ from those in the consolidated financial statements.
Only debt held by the public is reported as a liability on the consolidated financial statements of the United States government.
(6) The annual financial statements of a parent enterprise which prepares consolidated financial statements shall be published concurrently with the consolidated financial statements of the group, together with the annual reports under Chapter Seven thereto.
shown in the consolidated financial statements reflects the legal parent's equity structure,
according to article 29(5) of the Consolidated Financial Regulation.
(1) The reader is advised to consult the full text of the consolidated accounts of the European Union for the financial year 2012 including both the consolidated financial statements and explanatory notes
as an annex to the annual financial statements or, where applicable, to the consolidated financial statements of the institution concerned.
should be read in conjunction with the consolidated financial statements of the Group for the year ended 31 December 2011.
associates that are accounted for in accordance with Ind AS 39 in the consolidated financial statements shall be accounted for in the same way in the investor's separate financial statements.
When the parent enterprise is governed by the law of a third country, the consolidated financial statements shall be certified by auditors or audit firms performing
If it is not practicable to use uniform accounting policies in preparing the consolidated financial statements, that fact should be disclosed together with the proportions of the items in the consolidated financial statements to which the different accounting policies have been applied.
Accounting policies in preparing the consolidated financial statements, that fact should be disclosed together with the proportions of the items in the consolidated financial statements to which the different accounting policies have been applied.
its subsidiaries used in preparing the consolidated financial statements should all be prepared as of the same reporting date,
(1) In carrying out a statutory financial audit of the consolidated financial statements of a group of entities, the group auditor shall bear the full responsibility for the opinion expressed in the audit report on the consolidated financial statements, including in compliance with the requirements set out in Regulation(EU) No 537/2014.
provided that that information is given in the notes to the consolidated financial statement.
provided that such information is given in the notes to the consolidated financial statements.
( 1) In the case of a financial audit of the consolidated financial statements of a local company,
an investigation concerning the statutory financial audit of the consolidated financial statements of a group of entities,
( 1) In the case of a financial audit of the consolidated financial statements of a local company,