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Consolidation of Accounts refers to consolidating the Holding, Subsidiaries accounts as per the regulations to show the picture of the Group as a whole
To consolidate is to join things together. In finance, the process includes importing data, mapping general ledgers to a single chart of accounts, normalizing the consolidated data and producing reports called consolidated financial statements. How often the finance department performs financial consolidation varies from company to company, often hinging on regulatory requirements.
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