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International Accounting

13(259) - 2013 April

Evolution of concept of consolidated financial statements

Vol. 16, Iss. 13, APRIL 2013

Available online: 2 April 2013

Subject Heading: REFORMING of REPORTING

JEL Classification:

Plotnikov V.S. Doctor of Economics, Professor of Department "Accounting and Finance", Deputy Director on Educational and Scientific Work, the Balakovo Institute of Economics and Business (branch), the Saratov State Socio-Economic University
vcplotnikov@yandex.ru

Yusupova Y.V. Vice Rector for Administration, the Volgograd Institute of Economics, Sociology and Law
viesp@viesp.ru

Last IFRS have made significant changes in the concept of the preparation of consolidated financial statements. In this article authors explain not only the causes of the evolution of the consolidated financial statements, but also the key points that need to be addressed, a professional accountant, preparing such reports.

Keywords: parent company, subsidiary, consolidated financial statements, investors with controlling stakes, non-controlling interest, income variables

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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