Editing Financial statement (section)

==Consolidated==
{{main|Consolidated financial statement}}

Consolidated financial statements are defined as "Financial statements  of a group in which the [[asset]]s, [[liability (financial accounting)|liabilities]], [[equity (finance)|equity]], [[income]], [[expense]]s and [[cash flow]]s of the parent (company) and its [[subsidiaries]] are presented as those of a single [[economic entity]]", according to [[International Accounting Standard]] 27 "Consolidated and separate [[financial]] statements", and [[International Financial Reporting Standard]] 10 "Consolidated financial statements".<ref>{{cite web |url=http://www.iasplus.com/en/standards/ias/ias27-2011 |title=IAS 27 — Separate Financial Statements (2011) |publisher=IAS Plus (This material is provided by Deloitte Touche Tohmatsu Limited (“DTTL”), or a member firm of DTTL, or one of their related entities. This material is provided “AS IS” and without warranty of any kind, express or implied. Without limiting the foregoing, neither Deloitte Touche Tohmatsu Limited (“DTTL”), nor any member firm of DTTL (a “DTTL Member Firm”), nor any of their related entities (collectively, the “Deloitte Network”) warrants that this material will be error-free or will meet any particular criteria of performance or quality, and each entity of the Deloitte Network expressly disclaims all implied warranties, including without limitation warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, and accuracy.) |website= www.iasplus.com |access-date=2013-11-29}}</ref><ref>{{cite web |url=http://www.iasplus.com/en/standards/ifrs/ifrs10 |title=IFRS 10 — Consolidated Financial Statements |publisher=IAS Plus (This material is provided by Deloitte Touche Tohmatsu Limited (“DTTL”), or a member firm of DTTL, or one of their related entities. This material is provided “AS IS” and without warranty of any kind, express or implied. Without limiting the foregoing, neither Deloitte Touche Tohmatsu Limited (“DTTL”), nor any member firm of DTTL (a “DTTL Member Firm”), nor any of their related entities (collectively, the “Deloitte Network”) warrants that this material will be error-free or will meet any particular criteria of performance or quality, and each entity of the Deloitte Network expressly disclaims all implied warranties, including without limitation warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, and accuracy.) |website= www.iasplus.com |access-date=2013-11-29}}</ref>