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Economic Analysis: Theory and Practice
 

Method of comparative analysis of the consolidated financial statements of group companies and parent company financial statement

Vol. 12, Iss. 10, MARCH 2013

Available online: 18 March 2013

Subject Heading: Financial analysis

JEL Classification: 

Kogdenko V.G. Doctor of Economics, Head of Department "Financial Management", the National Research Nuclear University "Moscow Engineering Physics Institute"
kogdenko7@mail.ru

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.
     The material should be relevant to financial manager with interests in financial decision-making.

Keywords: consolidated financial statements; international financial reporting standards; economic analysis; group of the companies; parent company; analysis of indicators

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

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