Home  Journals  International Accounting  16(214) - 2012 April

Historical development of consolidated accounting and reporting in the Russian Federation

Available online: 24 April 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

In the article the historical development of the consolidated financial statements in the international and Russian accounting practices is presented, distinction between consolidated and consolidated financial statements is shown, the current regulatory - legal regulation of the compilation and presentation of consolidated financial statements in the Russian Federation are considered.

Keywords: accounting, holding structures, consolidated reporting, summary reporting, international accounting standards

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

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