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Consolidation is done between companies of same group while you can combine the financial statement of different companies belonging to different groups
A consolidated Income statement brings together a parent's and a subsidiary's income to provide one cohesive income statement. whereas; a combined income statement simply brings together a group of companies' income statemnets into one document.
there are slight difference between both of them when you want to get Group of industries financial statement you make combined statement to show group of industries performance under one Financial Statement like wise Consolidated term is same but it include subsidiaries Companies as well.
