Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Business combination and its reflection in the consolidated financial statements
Available online: 23 January 2012 Subject Heading: REFORMING of REPORTING JEL Classification:
The article deals with the modern requirements to determine the structure of an integrated group of companies, the financial statements are subject to consolidation. Particular attention is paid to the use of information consolidated financial statements to enhance fiscal control. Keywords: international accounting, standards, consolidated reporting, control, power over the company, controlled company, combined reporting, tax control |
ISSN 2311-9381 (Online)
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