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Chapter 6 CONSOLIDATED FINANCIAL STATEMENTS AND REPORTS

United Kingdom

Original text. Later amendments are not shown.

  1. 21Scope of the consolidated financial statements and reports
  2. 22The requirement to prepare consolidated financial statements
  3. 23Exemptions from consolidation
  4. 24The preparation of consolidated financial statements
  5. 25Business combinations within a group
  6. 26Proportional consolidation
  7. 27Equity accounting of associated undertakings
  8. 28The notes to the consolidated financial statements
  9. 29The consolidated management report
  10. 29aConsolidated non-financial statement