Home  Journals  Economic Analysis: Theory and Practice  27(330) - 2013 July

Value of administrative segmental account in group of consolidated enterprises

Available online: 22 July 2013

Subject Heading: ANALYSIS OF FINANCIAL ACCOUNT

JEL Classification: 

In the article a change in the approach to preparation and idea of the consolidated financial account from the right of property to the right of control in the object of investments required the refinement of purpose and structure of segmental account, connected with the criteria of the acknowledgement of control over the objects of investments are considered.

Keywords: control, object of investments, controlled and not controlled portion of participation, importance of rights

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

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