Special Features of Forming Report Forms for Preparing Consolidated Reporting

Vladimir Komkov

 Download PDF | Downloads: 21

Journal paper

Russian Journal of Entrepreneurship *
№ 2-1 / February, 2010
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Komkov, V. V. (2010). Special Features of Forming Report Forms for Preparing Consolidated Reporting. Russian Journal of Entrepreneurship, 11(2), 82-88.

Abstract:
The article reveals the methodology for preparing consolidated accounts of holding companies. The author describes the basic procedures for eliminating and consolidating basic reporting forms which are necessary for the analysis of financial results. He indicates the holding’s specificity regarding formation of the consolidated financial results and describes the process of eliminating the intra-group transactions in order to obtain undistorted consolidated financial result of the holding’s activities.

Keywords: holding, consolidated reporting, parent (main) organization, associated company, process of elimination

Похожие статьи:

   Utilization of Advanced Methods of Food Industry Goods Transportation Routing (Тюрин А.Ю.) Russian Journal of Innovation Economics. Num. 1 / 2012

   Integration of the investment elevator mechanism into the system of consolidated support programs for Russian development institutions (Доржиева В.В., Ильина С.А.) Creative Economy. Num. 11 / 2020

Смотрите также:

   Rating as a method of assessing innovative and scientific and technological development of Russian regions (Глезман Л.В., Исаев С.Ю. и др.) Russian Journal of Innovation Economics. Num. 2 / 2023

  Information technologies in standardization of labor efficiency: theory and practice of application (Щеколдин В.А., Богатырева И.В. и др.) Russian Journal of Labour Economics. Num. 1 / 2018

   The influence of differences between IFRS and RAS (Russian Accounting Standards) on the analysis of financial statements of enterprises (Маслова Ю.Н.) Journal of Economics, Entrepreneurship and Law. Num. 1 / 2016

   Current approaches to minimising the risks of corporate financial reporting fraud (Альтдинова Г.З., Юдина С.С.) Journal of Economics, Entrepreneurship and Law. Num. 2 / 2023

   Algorithm for systematizing accounting information based on corporate accounting and reporting standards (Ал-Халфи Х.К.К.) Journal of Economics, Entrepreneurship and Law. Num. 4 / 2024

Страница обновлена: 29.04.2025 в 19:33:00