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to prepare consolidated financial statements [4 entries]
  1. to prepare consolidated financial statements    連結財務諸表を作成する
  2. in cases involving companies that are required to prepare consolidated financial statements where listing information for understanding the revenue amounts in the fiscal year under review and subsequent fiscal years is rationally deemed not necessary    連結計算書類の作成義務のある会社で、当事業年度及び翌事業年度以降の収益の金額を理解するための情報の注記を要しないと合理的に判断される場合
  3. parent electing not to prepare consolidated financial statements    連結財務諸表の作成を選択しない親会社
  4. requirement to prepare consolidated financial statements    連結財務諸表の作成を要求する規定
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