Home  Journals  International Accounting  20(266) - 2013 May

To question on definition of concept «group of companies»

Available online: 30 May 2013

Subject Heading: PROBLEMS. VIEWS. DECISIONS

JEL Classification: 

In the article the problem of determining the nature, structure and selection criteria "group of companies", as special economical units, researched regulatory control approaches of their activities in countries with developed economy and at the supranational level, substantiated the importance of enshrining this notion in Russian legislation in context transition to IFRS are analyzed.

Keywords: group of companies (group), holding company, subsidiary, associate, cooperation, structured company, perimeter of the group

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

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