Features of accounting in holding organizations
Автор: Suldina E.S., Tyurina T.V.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 11-3 (26), 2018 года.
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To date, issues related to the peculiarities of accounting in holdings are relevant, since the preparation of financial statements in them differs from the accepted procedure. Holdings are associations of several subsidiaries into one parent company. The article presents the characteristics of accounting, which consists of accounting financial, management and tax reporting.
Holding, financial accounting, management accounting, tax accounting, consolidated financial statements
Короткий адрес: https://sciup.org/170184908
IDR: 170184908 | DOI: 10.24411/2500-1000-2018-10246