Sydney eScholarship Collection: Consolidated Statements: a History and Analysis http://hdl.handle.net/2123/2382 The Collection's search engine Search the Channel search http://ses.library.usyd.edu.au/simple-search Front Matter http://hdl.handle.net/2123/2401 Title: Front Matter<br/><br/>Authors: Walker, Robert G; Wykes, Neil<br/><br/>Description: 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.