Importance In the modern conditions of the transition to the international financial reporting standards (IFRS), the role of economic analysis of the consolidated financial statements in order to increase the probability of making the right management decisions in the development of integrated business has increased. The task to develop the methods of analysis becomes the most relevant, since the application of the traditional approaches to the IFRS analysis using a standard set of coefficients does not take into account the inherent specifics of the consolidated financial statements. Objectives The main objective of the development of methods of analysis of the consolidated business is the possibility of the application of the rapid analysis for the most efficient and quick introduction to the basic financial statements indices. Methods I proposed the key indicators, which are based on the coefficients calculated using the following indicators of financial statements: the relationship between the surplus capital, which was obtained in the result of the revaluation, to the currency of the balance sheet assets; indicators of investment income; the coefficient of diversion of deferred taxes as recalculated according to the IFRS; the index of an aggregate financial result and the correction factor of net profit. The key take-aways on the financial situation of company or group of companies can be obtained by comparison of the coefficients to their statutory values. Results The technique of factor rapid analysis of the financial reporting, which I have developed, is based on the identification of indicators, which most succinctly reflect the financial position of the consolidated financial statements of a group of organizations. I illustrate it by the case of an analysis of the cash flows statement of the subsidiary of the "Khimgaz" limited liability company. In the article, I have developed the key performance indicators and substantiated its normative values in order to obtain a rapid and fair presentation of the financial position of economic entities.
Keywords: fixed assets, revaluation share, total financial result, investing profits index, coefficient, diversion, IFRS deferred taxes, return on sales, combined financial results, net profit, correction factor
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