Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Method of comparative analysis of the consolidated financial statements of group companies and parent company financial statement
Available online: 18 March 2013 Subject Heading: Financial analysis JEL Classification:
The objective of this article is methodology of comparative analysis of the consolidated financial statements and the statement of the parent company. In the article the algorithms for calculating parameters describing the contribution of the parent company in the group's activities and indicators for analyzing the market, operating, investing and financing activities of the group as a whole and the parent company are presented. The analysis according to data of real companies are made. Keywords: consolidated financial statements; international financial reporting standards; economic analysis; group of the companies; parent company; analysis of indicators |
ISSN 2311-8725 (Online)
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