Home  Journals  Economic Analysis: Theory and Practice  2(167) - 2010 January

The comparative analysis of structure and structure of indicators of the basic forms The consolidated report on RSBK and ISFR

Available online: 18 January 2010

Subject Heading: THE CONSOLIDATED FINANCIAL REPORTING

JEL Classification: 

Heightened interest of the Russian organisations to construction of the consolidated financial reporting, and adaptation of the international standards of the financial reporting to the Russian conditions define an urgency of methodological aspects of drawing up of the consolidated reporting the Russian enterprises. In the present work the analysis of structure and structure of indicators of the basic forms of the consolidated report of group of the companies in the Russian and international format is carried out. The basic distinctive characteristics and the positions equally reflected in the reporting have been as a result revealed. The short summary

Keywords: the reporting; structure, structure, an indicator, forms, balance

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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