Under the general financial accounting rule, the determining factor for whether consolidated financial statements comes down to the level of control your company has over each business it has an ...

Members of an affiliated group of corporations can file a consolidated tax return that allows all members to pool their income as one single entity if they meet includible corporation and stock ...

On January 10, 1929, the Consolidated XPY-1 maritime flying boat made its first flight, marking an early step in U.S. Navy ...