consolidació proporcional

Terminologia comptable de les NIIF

• ca
  consolidació proporcional
• es
  consolidación proporcional
• fr
  consolidation proportionnelle
• en
  proportionate consolidation
• norma IAS31
• Proportionate consolidation is a method of accounting whereby a venturer’s share of each of the assets, liabilities, income and expenses of a jointly controlled entity is combined line by line with similar items in the venturer’s financial statements or reported as separate line items in the venturer’s financial statements.