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Economic Analysis: Theory and Practice
 

Economic Contents of Consolidated Financial Statements Preparation Methods in Accordance with IFRS

Vol. 9, Iss. 8, MARCH 2010

Available online: 11 March 2010

Subject Heading: FINANCIAL ACCOUNT

JEL Classification: 

Galkina E.V. associate professor, Orel State Institute of Economy and Trade
gev578@mail.ru

The article considers analytical interpreting of consolidated financial statements preparation methods. The recommended methods are based on International Financial Reporting Standards, International Accounting Standards and comparative common-size and index reporting analysis.

Keywords: assets, analysis, balance sheet, goodwill, revenues, interpreting, equity, International Financial Reporting Standards, liabilities, statement, profits, expenses, losses

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

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