Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub ![]() |
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Current trends of consolidated reporting for company's group
Available online: 31 March 2014 Subject Heading: Financial management JEL Classification: Pages: 11-22
The article deals with current issues of consolidated financial statements that affect the provision of the information infrastructure of the capital market, the creation of favorable investment climate and economic growth in the country. The author considers the new directions of consolidation process of reporting data for the companies group consisting of maternal and subsidiaries. The paper analyzes preliminary main and final the consolidation stages on the specific example. The author allocated the main schemes of consolidation depending on share and extent of control considering features according to structure of companies group. Practical examples show the essence of the purchase method and equity method. Keywords: consolidation, group companies, reporting, standards, control, financial result References:
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![]() ISSN 2311-8768 (Online)
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