Home  Journals  International Accounting  3(201) - 2012 January

Business combination and its reflection in the consolidated financial statements

Available online: 23 January 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

The article deals with the modern requirements to determine the structure of an integrated group of companies, the financial statements are subject to consolidation. Particular attention is paid to the use of information consolidated financial statements to enhance fiscal control.

Keywords: international accounting, standards, consolidated reporting, control, power over the company, controlled company, combined reporting, tax control

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive