Consolidated Statements: a History and Analysis https://hdl.handle.net/2123/2382 2026-06-17T09:54:28Z 2026-06-17T09:54:28Z Front Matter Walker, Robert G Wykes, Neil https://hdl.handle.net/2123/2401 2025-10-20T00:14:25Z 2006-01-01T00:00:00Z Front Matter Walker, Robert G; Wykes, Neil Professor Walker's book covers a history of the development of the use of consolidated statements in the UK, US and Australia. Consolidation refers to the use of the 3 basic statements used in accounting, covering assets, liabilities and equity. 2006-01-01T00:00:00Z