NMIMS University FINANCE FINANCE CF3013 6. In the consolidated financial statements of the parent entity…
16.A consolidated entity is defined as: a. the company and its subsidiaries at the end of the financial year. Subsidiaries are companies and trusts as defined in terms of the Corporations Act. b. a combined entity constituted by a parent entity and its controlled entities. c. the parent company, non-controlling interests and subsidiaries owned by that parent company as at the end of the financial year. d. a trust or partnership registered as a management investment scheme and all the entities it controls at the end of the financial year.
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