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International Accounting

44(242) - 2012 November

Methodological features of analysis of consolidated financial statements

Vol. 15, Iss. 44, NOVEMBER 2012

Available online: 27 November 2012

Subject Heading: PROBLEMS. VIEWS. DECISIONS

JEL Classification:

Vakhrushina M.A. Doctor of Economic Sciences, Head of department "Accounting and Business Analysis", the Correspondence Financial and Economic Institute of Financial University under the Government of the Russian Federation
vakhrushina@mail.ru

The interested users in connection with emergence of groups of the interconnected companies as new object of management have a need for results of the analysis of the consolidated reporting.
In the article the methodological features of the analysis of the consolidated financial statements on an example of group of the Russian confectionery companies are revealed.

Keywords: group of companies, single unit of management, analysis of consolidated financial statements, the International Financial Reporting Standards

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

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