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Practical aspects of preparing the consolidated statement of financial position of the group

Available online: 19 April 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

The article is a practical example of the problems of the consolidated reporting group. Particular attention is paid not only to the application of the regulations that apply to the consolidation of capital and the use of methods of elimination, but also determine the value of no controlling interest of business, as well as the calculation of goodwill arising on business combination.

Keywords: receivables, payables, goodwill, elimination, equity, non-controlling interest

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

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