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International Accounting
 

Problems of drawing up of the consolidated reporting at an automation stage

Vol. 14, Iss. 33, SEPTEMBER 2011

Available online: 9 September 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

Petrov A.M. the Doctor of Economics, the professor of chair of the accounting The account and the economic activities analysis, the All-Russia correspondence financial and economic institute
palmi@inbox.ru

Automation use can become optimum way of increase of a transparency of the reporting. It is a question of introduction of automation of consolidation of the reporting on the basis of the International standards of the financial reporting providing of the financial reporting which reliability can't be reached within the limits of a subsystem of the financial account at the enterprise on the basis of the Russian standards of accounting.

Keywords: the automation, the consolidated reporting, the individual reporting, group structure

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

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