[{"data":1,"prerenderedAt":32},["ShallowReactive",2],{"content:en:glosario:financial-consolidation":3},{"frontmatter":4,"html":28,"locale":29,"section":30,"slug":31},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"formula":14,"cta":15,"faq":16,"related":23},"consolidacion-financiera","Financial consolidation: definition and example · Fibady","Financial consolidation combines the statements of several group entities into one P&L, balance sheet and cash flow, eliminating transactions between them.","Financial consolidation","financial consolidation","2026-09-03","santi","DefinedTerm",false,"Consolidated = Σ each entity's statements (in group currency) − intercompany eliminations ± alignment adjustments","See how Fibady calculates it in a demo",[17,20],{"q":18,"a":19},"Is consolidating the same as adding up the entities?","No. Adding up leaves sales, purchases and balances between group entities inside; consolidating removes them and aligns policies and currencies.",{"q":21,"a":22},"How often is it done?","Monthly with the management close in groups that report to management or investors. Statutory consolidation is usually annual.",[24,25,26,27],"\u002Fglossary\u002Fintercompany-eliminations","\u002Fglossary\u002Fconsolidation-exchange-rate","\u002Fglossary\u002Fconsolidation-scope","\u002Fproduct\u002Fmulti-entity-consolidation","\u003Cp>Financial consolidation is the process of combining the financial statements of several entities in the same group into a single P&L, balance sheet and cash flow, as if they were one company, eliminating transactions between them.\u003C\u002Fp>\n\u003Ch2 id=\"how-it-is-calculated\">How it is calculated\u003C\u002Fh2>\n\u003Cp>Consolidated = Σ each entity's statements (translated to group currency) − intercompany eliminations ± alignment adjustments.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>Entity A sells 100 to external customers and 20 to entity B in the same group. B sells 80 externally. Summed revenue: 200. Consolidated revenue: 180, because the 20 between A and B is eliminated.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>Each entity connects to its ERP; Fibady maps accounts to a group chart, applies per-entity FX, eliminates intercompany transactions and keeps every figure traceable to the original entry.\u003C\u002Fp>\n","en","glosario","financial-consolidation",1788520135720]