Peculiarities of corporate financial control in groups of companies

This article considers the peculiarities of corporate financial control in groups of companies. The theoretical aspects of the definition of "group of companies" are given. The procedure for the provision of consolidated financial statements and the process of its preparation are defined. The need to move from RAS to IFRS is analyzed. It was concluded that the main peculiarities of financial control in groups of companies are based on the specifics of consolidating the financial information of individual components within the group.