consolidation

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consolidation

[kən‚säl·ə′dā·shən]
(geology)
Processes by which loose, soft, or liquid earth become coherent and firm.
Adjustment of a saturated soil in response to increased load; involves squeezing of water from the pores and a decrease in void ratio.

consolidation

1. The compaction of freshly placed concrete or mortar, usually by vibration, centrifugation, or tamping, to mold it within forms and around embedded parts and reinforcement and to eliminate voids other than entrained air. Also see compaction.
2. The process whereby soil particles are packed more closely by the application of continued pressure.
References in periodicals archive ?
This question concerns the implications of an IAS regulation specifically directed at consolidated accounts and a significant attraction of a common tax base consolidation.
The draft Directive would replace Directive 84/253/EEC on statutory audits and amend Directives 78/660/EEC and 83/349/EEC on annual accounts of companies and consolidated accounts of groups of companies.
This tender provides for the appointment of two co-auditors to jointly operate the certification of annual and consolidated accounts of EPML and endowment of the Louvre (FDML).
The amounts provisioned by EDF Group in its 2014 consolidated accounts are underpinned by this benchmark cost.
The IAS Regulation that came into force on September 11, 2002 requires listed companies, including banks and insurance companies, to prepare their consolidated accounts in accordance with endorsed International Accounting Standards (IAS) from January 1, 2005 onwards.
Internal Market Commissioner Frits Bolkestein said: "Adoption by the Commission of this Regulation, endorsing most of the existing International Accounting Standards and publishing them in the EU's official languages, will help the 7,000 or so listed EU companies affected to get ready for 2005, when their consolidated accounts will have to be in line with IAS.
Presentation of the annual report and the auditor's report as well as the consolidated accounts and auditor's report on the consolidated accounts
The entire acquisition rate in the consolidated accounts is 3.
The changes to the 4th and 7th Company Law Directives will affect the lay-out, valuation and reporting of annual accounts of conventional companies and the consolidated accounts of groups of companies (78/660/EEC and 83/349/EEC), as well as the Annual Accounts of Insurance Companies Directive 91/674/EEC.
The necessary registration and transfer of the shares and the licenses has now been effectively concluded, allowing the company file an 8k, along with the consolidated accounts.
Contract notice: Statutory audit services and legal certification of individual and consolidated accounts for the national office of forests.

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