Home  Journals  International Accounting  13(259) - 2013 April

Method of comparative analysis of consolidated financial statements of group companies and parent company financial statement

Available online: 2 April 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

In the article the technique of the comparative analysis of the consolidated reporting of group and the reporting of the parent company is presented. The algorithms of calculation of the indicators characterizing a contribution of the parent company in activity of group, and also the indicators estimating market, operating, investment and financial activities of group as a whole and the parent company are offered. The analysis according to real group of companies is made. The article can be useful to the specialists of financial services making financial decisions.

Keywords: consolidated financial statements; international financial reporting standards, economic analysis, group of companies, parent company, analysis of indicators

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

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