Home  Journals  International Accounting  34(280) - 2013 September

Method of analysis of consolidated financial statements according to the needs of integrated business

Available online: 15 September 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

In the article the new technique of the analysis of the consolidated reporting is offered. Key indicators of the integrated business RIDCA which are carrying out a role of the express analysis of financial statements are presented. Offered coefficients of the consolidated reporting can be received on the basis of the main indicators of financial statements and don't demand additional difficult transformations.

Keywords: total return on revaluation of non-current assets, rate of investment return, total financial result, coefficient of variation of deferred taxes, net income adjustment factor

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

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