1
حسابداری و مالی::
آمارهای تلفیقی
This chapter first discusses general conceptual issues relating to consolidation, including the effects of consolidation on aggregates and balancing items, and the reasons for compiling consolidated statistics.
• Intrasectoral consolidation, which is consolida tion within a particular subsector to produce consolidated statistics for that particular sub sector (for example, within the central government
• Intersectoral consolidation, which is consolida tion between subsectors of the public sector to produce consolidated statistics for a particular grouping of public sector units (for example, between central, state, and local governments, or between general government and public nonfinan- cial corporations).
Aggregated vs. consolidated statistics
8.5 It is important to distinguish between aggregated statistics and consolidated statistics.
واژگان شبکه مترجمین ایران