Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

10(265) - 2012 March

Main stages of formation of the consolidated financial statements of the group of the companies

Vol. 11, Iss. 10, MARCH 2012

Available online: 7 March 2012

Subject Heading: ANALYSIS OF FINANCIAL-ECONOMIC ACTIVITIES

JEL Classification:

Sokolov А.А. Doctor of Economics, associate professor of department “Accounting and analysis of economic activity”, All-Russian Correspondence Financial and Economic Institute, Lipetsk branch
sokolov_aa@nlmk.ru

The methodological, organizational and the final stages of preparation of the consolidated financial statements of the group of the companies are revealed in the article. Special attention is given to the establishment of unified accounting policy and single chart of accounts for the group of companies; select of a method for formation of consolidated financial statements.

Keywords: consolidated financial statements, group of companies, methodology, phase, formation

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

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