???????????? ??????????????????????? ????????? ? ??????? ???????????? ?????????? ????????? ????? ???????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
???????????? ??????????????????????? ????????? ? ??????? ???????????? ?????????? ????????? ????? ???????????
Usage of internal statements in making consolidated financial statement |
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| Creator |
??????, ?.?.
Herman, V.N. |
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| Subject |
????????????? ????????? ?????????
?????????????? ??????????? ?????????????????????? ????????? ????????????????? ???????? ????????? ?????????? consolidated financial statements consolidation adjustments internal statements internal operations financial investments |
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| Description |
?????????? ?????????????? ?????????? ????????? ? ????????? ????????????? ???????? ? ???????, ?? ??????????? ?????????? ???????? ?????? ???????????. ????????? ????????? ????????????? ?????????? ??????? ??????????? ?? ?????? ???????? ??? ???????????? ?????????? ????? ???????????, ???? ??????? ?????????? ???????????? ?????????? ?????????????? ?????????? ?????????. ????????? ?????????????? ?????????? ????????? ??????? ??? ????????? ????? ??????????? ??????????? ??????????? ?????????????? ?????????. ??????? ????????? ???????? ??????????? ??????? ???????????? ?????????? ?? ????????? ??????? ???????? ??????????????? ??????????, ???????, ?? ?????????? ?????????? ??????????, ?????????????????? ????????, ??????? ?? ???????? ???????. ?????????, ?? ????????? ?????????? ??? ????????????????? ???????? ?? ????????? ?????????? ????????? ????? ??????????? ?????????? ?????????? ????? ????? ????? ??????? ??????????????????????? ?????????. ????????? ???? ?????????, ???????????? ?? ????????? ??????? ????????? ??????????????????????? ????????? ? ????? ?????????? ?????????????? ?????????? ????????? ????? ???????????.
The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies. As consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they let you gauge the overall health of an entire group of companies as opposed to one company?s standalone position. Consolidation of financial statements requires from the participants of joining elaborating their individual statements. The article describes the general scheme of consolidation process and defines the key trends of consolidation adjustments, in particular, financial investments, internal operations, goodwill and exchange rate differences. It is found out that to get information about internal operations and financial investments such data have to be synthesized from internal statements. This approach allows using the same accounting methods to parent and subsidiary entities. The objects, the users and the subject domain of internal statements are determined in order to make consolidation of financial statements of joining. |
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| Date |
2017-01-24T14:00:27Z
2017-01-24T14:00:27Z 2016 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/5745
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| Language |
uk
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| Relation |
?????? ????.?????: ?????????? ?????;4(78)
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| Publisher |
????
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