// definition
Consolidation perimeter
The boundary of group accounts
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Short definition
The accounting boundary within which a parent combines, line by line, the assets, liabilities, income and expenses of entities it controls. Deconsolidation does not make an entity disappear: stakes, commitments and related-party transactions may remain disclosed as investments or separate notes.
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Knowledge map
Intuition
Consolidation is a binary accounting boundary. Economic influence can continue outside it through capital, contracts, mandates and governance.
Related analyses
- The balance sheet Apollo does not consolidateDeconsolidation, asset mandates, governance and insurance contracts.
Related guides
- Reading life-insurer healthCapital, asset quality, liabilities and reinsurance.
Primary sources
- US Securities and Exchange CommissionCorporate filings and consolidation disclosures.
- IFRS FoundationIFRS 10 and the control-based consolidation framework.