| 单词 | consolidated profit and loss account |
| 释义 | consolidated profit and loss account consolidated profit and loss account A combination of the individual profit and loss accounts of the members of a group of organizations, subject to any consolidation adjustments. The consolidated profit and loss account must give a true and fair view of the profit and loss of the undertakings included in the consolidation. A parent company may be exempted, under the Companies Act, from publishing its own profit and loss account if it prepares group accounts. The individual profit and loss account must be approved by the directors, but may be omitted from the company’s annual accounts. In such a case, the company must disclose its profit or loss for the financial year and also state in its notes that it has taken advantage of this exemption. |
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