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To illustrate the difference, consider a simple example, where company A owns 60% of company B.

Company A can report its financial results in a parent company statement or in a consolidated statement. If it chooses to report the financial results in a parent company statement, the operating income statement will center on just company A's operating results.

Accounting Background The question of whether to use parent-company or consolidated statements becomes an issue only when a company has cross holdings in other companies.

The revenues and operating income will reflect only company A's operations.

However, there will be a line item on the income statement, below the operating income line, which will include 60% of the net income of company B.

On the balance sheet, only the operating assets and liabilities of company A will be recorded.

However, there will be a line item on the asset side of the balance sheet that reflects the accountant's estimate of the value of the 60% of company B; the rules on how to estimate this value and how often it has to be updated can vary from country to country. If the financial results are in a consolidated statement, the operations of company A and B will be combined.




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