Home  Journals  Financial Analytics: Science and Experience  38(176) - 2013 October

Technique of carrying out the analysis of consolidated financial statements

Available online: 24 October 2013

Subject Heading: FACTORIAL ANALYSIS

JEL Classification: 

In the article the new technique of the factorial analysis of the consolidated reporting, developed by the author on the basis of detailed research of features of use of equipment of consolidation is offered. The special attention is paid to the analysis of influence of various factors at a size of currency of the consolidated balance sheet.

Keywords: integration type, factorial analysis, participation coefficient, goodwill, uncontrollable share, coefficient, consolidation, elimination

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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