Methodology for forming consolidated financial statements in the organization

In the current economic situation, many companies are trying to reduce tax time by creating groups of interconnected companies, however, identifying signs of affiliation of legal entities and individuals, determining their perimeter of consolidation allows us to identify the actual financial and economic indicators for the group and evaluate its activities. In this study, the author proposed methods for the formation of consolidated financial statements in accordance with RAS in both vertical and horizontal integration of the company.