consolidadas

Consolidadas is the feminine plural form of the adjective consolidado in Spanish and Portuguese, used to describe items that have been unified into a single entity. In accounting and finance, the term commonly appears in expressions such as cuentas consolidadas or demonstrações financeiras consolidadas, referring to the financial statements of a group of companies presented as a single economic unit.

A consolidated financial statement combines the assets, liabilities, equity, income, and cash flows of the parent company and its subsidiaries, after eliminating intercompany transactions and balances. The purpose is to provide a comprehensive view of the group's overall financial position and performance, as opposed to the standalone figures of individual entities. Non-controlling interests may be presented separately within equity to reflect shares not owned by the parent.

Consolidation is guided by accounting standards such as IFRS 10 and IAS 27, and US GAAP ASC 810, which define control as the basis for consolidation. The process typically involves identifying subsidiaries, aligning accounting policies, eliminating intercompany profits and balances, and adjusting for non-controlling interests. Changes in ownership, acquisitions, or disposals require corresponding updates to the consolidated statements.

Outside finance, consolidadas can describe data, reports, or projections that have been merged or aggregated. The term appears in Spanish- and Portuguese-language texts and may appear in corporate branding in Spanish-speaking or Portuguese-speaking regions.