連結決算
連結決算
連結決算とは、資本的および実質的に支配従属関係にある法的に独立した複数の会社からなる企業集団を、経済的な観点から単一の組織体とみなして、その経営成績および財政状態を把握するための決算方法のことです。連結決算により支配会社（親会社）が作成した財務諸表を連結財務諸表といい、個別財務諸表と比べ企業集団の実態をより明確に把握することができます。
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