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International Accounting
 

Organization of consolidated cash flow accounting in the holding

Vol. 15, Iss. 6, FEBRUARY 2012

Available online: 7 February 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Gorshcova N.V. PhD in Economics, associate professor of department «Account, Analysis and Audit», Volgograd State University
nataly1104@yandex.ru

In the article the methodological basis for the definition of financial flows in a group of interconnected companies holding type are considered, the method of flow of account cash resources and preparation of the consolidated statement in the holdings is preperation.

Keywords: accounting, consolidated reporting, international financial reporting standards; holding; money

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

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