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Analytical options of consolidated financial statements to characterize financial stability

Vol. 21, Iss. 12, DECEMBER 2018

Received: 29 September 2014

Received in revised form: 14 October 2014

Accepted: 23 October 2014

Available online: 14 December 2018

Subject Heading: Managerial accounting

JEL Classification: C50, М40, M41

Pages: 1383–1398

https://doi.org/10.24891/ia.21.12.1383

Drutskaya M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation
drumv@hotmail.com

ORCID id: not available

Karpova N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation
natka2510@mail.ru

ORCID id: not available

Subject This article discusses and covers the issues related to the analysis of financial stability of the consolidated group of enterprises.
Objectives The article aims to study the existing methodological approaches to the analysis of financial stability, note the peculiarities of consolidated reporting, influencing the results of such an analysis, and consider the possibilities and options of applying the existing methods to analyze the financial stability of the consolidated group of enterprises.
Methods For the study, we used general scientific methods of analysis.
Results The article shows that for many considered indicators of financial stability of the enterprise there are no uniform regulatory criteria, and for the consolidated groups of enterprises, there are no defined criteria at all.
Conclusions The article concludes that analytical possibilities and options of consolidated reporting contribute to the development of strategies and justification of plans for which management decisions are made and the reserves for improving the group's financial status are identified.

Keywords: analysis, financial stability, consolidated group, consolidated financial statements, methods

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