Home  Journals  International Accounting  42(288) - 2013 November

Accounting formation of consolidated groups of enterprises: international and Russian experience

Available online: 21 November 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The new round in development of the consolidated financial account and the reporting is brought by development of the International Financial Reporting Standard (IFRS) 10 "Consolidated financial statements" which enters the new concepts "investor" and "investment object" into practice of consolidation of registration information that expands models of the consolidated groups of companies and area of drawing up the consolidated financial statements. These changes demand new methodological and methodical approaches to formation of registration and reporting information of the consolidated group of companies. In the article options of registration ensuring consolidation of the enterprises on the basis of the system consolidated financial account are offered.

Keywords: consolidated financial accounting, the consolidated financial statements, holdings, equity, goodwill

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

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