International Accounting

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International Accounting

9(255) - 2013 March

Actual problems of preparation and presentation of consolidated financial statements

Vol. 16, Iss. 9, MARCH 2013

Available online: 4 March 2013

Subject Heading: REFORMING of REPORTING

JEL Classification:

Sigidov U.I. Doctor of Economics, Professor, Department "Accounting Theory", the Kuban State Agrarian University
tbu_kuban@mail.ru

Nastenko D.A. Graduate Student, Department "Accounting Theory", the Kuban State Agrarian University
denis_kr@list.ru

In the article an overview of works of Russian and foreign authors about consolidated financial statements, the development of the approach for its preparation and presentation, international best practice of the consolidation, the evolution of the standards and the other normative regulation, as well as opened prospects of development of the consolidated financial statements are presented.

Keywords: holding company (group), consolidation, parent entity, scope of consolidation, control, separate financial statements, compatible financial statements, consolidated financial statements, integrated financial statements

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

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April 2024