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Applying technology consolidation in the construction of the consolidated financial statements in accordance with IFRS

Available online: 21 March 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

The article deals with MBS (IAS) 27 «Consolidated and Separate Financial Statements», applied in the preparation and submission of the RPO for a group of enterprises under the control of the parent. This article contains a list of rules and requirements of technology consolidation of financial statements. Consolidation procedure is shown in practical examples.

Keywords: consolidated financial statements, group, uncontrolled share, parent, subsidiary, separate financial statements

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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