Home  Journals  International Accounting  14(260) - 2013 April

Principles and approaches of preparation of consolidated financial statements in according to IFRS

Available online: 16 April 2013

Subject Heading: REFORMING OF ACCOUNTING REPORTING

JEL Classification: 

Based on the existing methods of preparation of the consolidated financial statements in accordance with IFRS, studied in scientific and specialized literature, the author's approaches and principles of preparation of the consolidated financial statement according to IFRS is developed and presented. The presented algorithm is founded on the close connection of strategic, methodical and application modules, and control procedures implemented through the whole process of preparation of the financial statements according to IFRS.

Keywords: IFRS, Consolidated financial statements, accounting policy, method, strategic, methodical and application modules, control procedures, process

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

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