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filial consolidada
[fi-li-'al kon-so-li-'da-da]
noun
feminine
pl: filiais consolidadas
consolidated subsidiary
1.
A subsidiary company whose financial statements are combined with those of its parent company for accounting and reporting purposes
The filial consolidada's assets and liabilities are merged into the parent company's consolidated financial statements.
Os ativos e passivos da filial consolidada são incorporados às demonstrações financeiras consolidadas da empresa-mãe.
2.
In accounting, a subsidiary that meets criteria for consolidation under GAAP or IFRS standards
Under IFRS, a filial consolidada must be included in the group's consolidated accounts if the parent has control.
Sob as normas IFRS, uma filial consolidada deve ser incluída nas contas consolidadas do grupo se a controladora tiver controle.
Synonyms
subsidiária consolidada
filial incluída na consolidação
controlada consolidada
Antonyms
filial não consolidada
filial não incluída
subsidiária não consolidada
Regional Variations
General Brazilian
filial consolidada
Standard accounting terminology used in financial reporting
São Paulo
filial consolidada
Commonly used in corporate and financial sectors
Portugal
filial consolidada
Standard term in Portuguese accounting and finance
Related Idioms & Phrases
consolidação de filiais
método de consolidação integral
demonstrações financeiras consolidadas
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