If not otherwise defined in the financial field, a term for the extent to which different sets of data in a financial statement or statement of assets and liabilities fit together (the interrelation and congruence of the flow of data between financial statements of an entity, such as between the income statement and the balance sheet). – Articulation is often used in a narrower sense when numbers from different financial statements relate to one another: when they link together.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/

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