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consolidación proporcional
Método de contabilidad e información financiera mediante el cual las acciones del participante referidos a cada uno de los activos, pasivos, ingresos y gastos de una entidad controlada de forma conjunta, se combinan desglosados renglón por renglón con partidas similares en los estados financieros del participante o reportados como partidas desglosadas renglón por renglón separados en los estados financieros del participante.
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- Part of Speech: noun
- Synonym(s):
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- Industry/Domain: Financial services
- Category: Accountancy
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