Examlex
Release of FSH
Weighted Average
A computation that considers the different levels of significance of the figures in a dataset.
Reconciliation
The process of ensuring two sets of records (usually the balances of two accounts) are in agreement, by identifying discrepancies and making necessary adjustments.
Consolidated Information
Financial information that combines the accounting records of a parent company and its subsidiaries into one set of financial statements, as if they were a single entity.
Separate Financial Statements
Statements presented by a parent or an investor with joint control of, or significant influence over, an investee, in which the investments are accounted for at cost in accordance with AASB 9 / IFRS 9.
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