連結計算書類とは、次に掲げるものをいいます。
イ. 連結貸借対照表
ロ. 連結損益計算書
ハ. 連結株主資本等変動計算書
ニ. 連結注記表
有価証券報告書提出会社である大会社は、連結計算書類を作成しなければなりません。
EY Japan (日本語) を訪問しています
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About EY
EY is a global leader in assurance, consulting, strategy and transactions, and tax services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
