Home  Journals  International Accounting  23(269) - 2013 June

Problems of formation of information on financial results of holding activity

Available online: 17 June 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

The consolidated accounting carries out the role of informative base for the acceptance of administrative decisions in managing subjects with the difficult integrated structure, uniting a few legal entities in the composition. The exactly consolidated accounting reflects financial position and result of activity of group on the whole. For drafting of report on the consolidated financial result of group it is suggested to use the forms of the internal accounting that will allow defining the deposit of every organization included in the circle of consolidation, authors, in forming of financial result of holding.

Keywords: consolidated accounting, maternal and daughter's societies, intra group calculations, consolidated income

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

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