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Consolidated Financial Statements ofMOOSONEE DISTRICT SCHOOL AREA BOARD And Independent Auditors Report thereon Year ended August 31, 2020MANAGEMENT REPORT Managements Responsibility for the Consolidated
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01
Gather all necessary financial statements from subsidiaries and parent company.
02
Eliminate intercompany transactions to avoid double counting.
03
Combine all assets, liabilities, and equity of the subsidiaries and parent company.
04
Include any non-controlling interest in equity section.
05
Prepare a detailed note disclosing accounting policies and assumptions used in preparing the consolidated balance sheet.
06
Have the balance sheet audited by a licensed auditor to ensure accuracy and compliance with accounting standards.

Who needs audited consolidated balance sheet?

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Investors looking for a comprehensive view of a corporation's financial position.
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Regulatory bodies requiring financial disclosure from publicly traded companies.
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Creditors assessing the creditworthiness of a company before extending credit or loans.
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Management making strategic decisions based on a holistic financial picture of the organization.
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An audited consolidated balance sheet is a financial statement that presents the combined financial position of a parent company and its subsidiaries, audited by an external auditor to ensure accuracy and compliance with accounting standards.
Generally, publicly traded companies and larger private companies with multiple subsidiaries are required to file audited consolidated balance sheets as part of their financial reporting obligations.
To fill out an audited consolidated balance sheet, one must aggregate the financial data of the parent company and all subsidiaries, adjust for intercompany transactions, and present assets, liabilities, and equity according to accounting standards, ensuring accurate totals.
The purpose of an audited consolidated balance sheet is to provide stakeholders with an accurate and comprehensive view of the financial status of a group of companies, aiding in decision-making and assessing the group's financial health.
An audited consolidated balance sheet must report total assets, total liabilities, and shareholders' equity, along with details of major asset and liability categories, as well as any necessary notes explaining accounting policies and significant figures.
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