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International Accounting
 

Method of analysis of consolidated financial statements

Vol. 16, Iss. 38, OCTOBER 2013

Available online: 24 October 2013

Subject Heading: PROBLEMS. VIEWS. SOLUTIONS

JEL Classification: 

Trofimova L.B. PhD in Economics, Professor, the Department of Business Analysis and Audit, the Russian Economic University named after G.V. Plekhanov
p-LBT@rambler.ru

In the article the new technique of the factorial analysis of the consolidated reporting, developed by the author on the basis of detailed research of features of use of equipment of consolidation is offered. The special attention is paid to the analysis of influence of various factors at a size of currency of the consolidated balance sheet.

Keywords: type of integration, factor analysis, participation rates, goodwill, non-controlling interest, rate, consolidation, elimination

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

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