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Електронний архів Житомирського державного технологічного університету

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Title ????????????? ????????? ????????? ????? ???????????: ?????????????-????????? ?????? ?????????? ? ????????
Consolidated Financial Statements of the Group of Companies: Organizational and Methodic Concepts of Preparation and Control
 
Creator ??????, ???? ?????????
Semchuk, I.V.
 
Subject ?????????? ???????????
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mergers
group of companies
parent (holding) company
subsidiary
consolidation of statements
consolidated financial statements
method of accounting for acquisition
control
intragroup transactions
 
Description ?????????? ?????????? ???????????, ?????????????-?????????? ? ??????????
???????? ?????????? ?????????????? ?????????? ????????? ????? ???????????.
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?????????? ??? ????????????????? ????????.
?????????? ????????????? ?????? ???????????? ???????? ?????????????? ?????????? ????????? ? ??????? ?????????? ?????? ???????????. ?????????? ????????? ???????????? ?????????? ???????????? ???????? ?????????????? ?????????? ?????????.
Thesis is dedicated to the grounding of the theoretical, organizational, methodical
and practical issues of forming consolidated financial statements of the group of
companies.
The concept as well as economic and legal content of consolidation of companies
has been clarified for determining the subjects and objects of preparing consolidated
financial statements. The place of consolidated financial reporting in the system of
accounting information has been determined as well as its significance in the process of
managing the group of companies has been disclosed.
The model of preparing consolidated financial statements of the group of companies
has been worked out, which provides the interested users with the necessary accounting
information. The order of accounting policy formation of the group of companies in the
part of preparing and control of consolidated financial statements has been disclosed as
well as its elements have been determined and the order of documentation has been
worked out. The order of elimination of intragroup transactions in preparing consolidated
financial statements has been outlined as well as the directions of applying information
about intragroup transactions have been determined.
Organizational grounds of internal control over the consolidated financial statements
in the system of managing the group of enterprises have been formed. Methodic
recommendations of carrying out internal control over the consolidated financial
statements have been developed.
 
Date 2016-02-23T10:18:12Z
2016-02-23T10:18:12Z
2010-11-13
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1247
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????