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BÁO CÁO TÀI CHÍNH HỢP NHẤT QUÝ 4 NĂM TÀI CHÍNH KẾT THÚC VÀO NGÀY 31 THÁNG 12 NĂM 2024, CÔNG TY CỔ PHẦN DỊCH VỤ HÀNG KHÔNG SÂN BAY TÂN SƠN NHẤT.

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How to fill out consolidated financial statement

01

Gather the financial statements of the parent company and all subsidiaries.

02

Reconcile any intercompany transactions and balances to eliminate duplication.

03

Combine the individual line items from the parent and subsidiary financial statements.

04

Adjust for any minority interest in subsidiaries.

05

Ensure that all financial statements are in the same currency, if necessary.

06

Include notes that explain significant accounting policies and any adjustments made.

07

Review the final consolidated financial statement for accuracy and compliance with applicable accounting standards.

Who needs consolidated financial statement?

01

Parent companies with subsidiaries.

02

Investors and shareholders looking for a comprehensive view of a company's financial health.

03

Regulatory bodies requiring detailed financial reporting.

04

Lenders and creditors assessing the financial stability of a corporate group.

05

Management for strategic planning and decision-making.

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What is consolidated financial statement?

A consolidated financial statement is a financial report that combines the financial position and results of operations of a parent company and its subsidiaries into one unified report.

Who is required to file consolidated financial statement?

Generally, publicly traded companies and any corporation that owns a controlling interest in one or more subsidiaries are required to file consolidated financial statements.

How to fill out consolidated financial statement?

To fill out a consolidated financial statement, you should start by gathering the financial statements of the parent company and its subsidiaries. Then, adjust the figures by eliminating inter-company transactions and balances, and finally combine all the data to create a single set of financial statements.

What is the purpose of consolidated financial statement?

The purpose of a consolidated financial statement is to provide a comprehensive view of the financial position and performance of a group of companies under a single parent, allowing stakeholders to assess the overall financial health of the entire corporate group.

What information must be reported on consolidated financial statement?

A consolidated financial statement must report the combined assets, liabilities, equity, income, expenses, and cash flows of the parent company and its subsidiaries. It should also include notes that disclose significant accounting policies and inter-company transactions.

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