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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
????????????? ????????? ????????? ????? ???????????: ?????????????-????????? ?????? ?????????? ? ????????
Consolidated Financial Statements of the Group of Companies: Organizational and Methodic Concepts of Preparation and Control |
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| Creator |
??????, ???? ?????????
Semchuk, I.V. |
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| Subject |
?????????? ???????????
????? ??????????? ??????????? (??????????) ???????????? ??????? ???????????? ???????????? ????????? ????????????? ????????? ????????? ????? ?????? ????????? ???????? ????????????????? ???????? mergers group of companies parent (holding) company subsidiary consolidation of statements consolidated financial statements method of accounting for acquisition control intragroup transactions |
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| Description |
?????????? ?????????? ???????????, ?????????????-?????????? ? ?????????? ???????? ?????????? ?????????????? ?????????? ????????? ????? ???????????. ? ?????????? ???????? ??????? ?? ?????????-???????? ????? ?????????? ??????????? ??? ?????????? ????????? ?? ???????? ????????? ?????????????? ?????????? ?????????. ????????? ????? ?????????????? ?????????? ????????? ? ??????? ??????????????? ?????? ?? ???????? ?? ???????? ? ?????????? ?????? ???????????. ?????????? ?????? ??????? ????????? ?????????????? ?????????? ????????? ????? ???????????, ??? ?????????? ???????????? ???????????? ?????????? ????????? ???????????. ???????? ??????? ?????????? ????????? ???????? ????? ??????????? ? ??????? ????????? ? ???????? ?????????????? ?????????? ?????????, ????????? ?? ???????? ?? ?????????? ??????? ??????????????? ??????????. ????????? ??????? ???????????? (??????????) ?????????????????? ???????? ? ?????????? ?????????????? ?????????? ????????? ?? ????????? ??????? ???????????? ?????????? ??? ????????????????? ????????. ?????????? ????????????? ?????? ???????????? ???????? ?????????????? ?????????? ????????? ? ??????? ?????????? ?????? ???????????. ?????????? ????????? ???????????? ?????????? ???????????? ???????? ?????????????? ?????????? ?????????. 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. |
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| Date |
2016-02-23T10:18:12Z
2016-02-23T10:18:12Z 2010-11-13 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1247
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| Language |
uk
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| Relation |
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| Publisher |
????
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