https://www.accaglobal.com/crsh/en/technical-activities/technical-resources-search/2011/january/guides-accounts-business.html
Consolidated accounts is the term used when businesses under common control need to be incorporated into a single set of accounts.
consolidated accountsfor businessguideaccaglobal
https://www.gov.uk/government/publications/dfe-consolidated-annual-report-and-accounts-2016-to-2017
A report on DfE expenditure and performance from 1 April 2016 to 31 March 2017, and register of interests as of 2018.
annual reportdfeconsolidatedaccountsgov
https://www.gov.scot/publications/scottish-government-consolidated-accounts-2015-16/pages/22/
Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with IFRS
scottish governmentnotesaccountsconsolidated