Concept and requirements for the consolidated accounting reporting, the rules for its composition and representation

Автор: Gafurova L.S.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 4 (71), 2020 года.

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This article defines consolidated financial statements. The requirements and rules for the formation of consolidated financial statements are presented, as well as the main aspects of the preparation of consolidated financial statements by parent and subsidiary organizations are considered. The list of operations not subject to reflection in the consolidated statements

Consolidated financial statements, a group of interrelated organizations, subsidiaries, control of the parent organization, consolidated balance sheet

Короткий адрес: https://sciup.org/140251865

IDR: 140251865

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