THE LEVERAGES OF ACCOUNTING PROCEDURES IMPROVEMENT FOR INVESTMENTS IN ASSOCIATES AND SUBSIDIARIES
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
THE LEVERAGES OF ACCOUNTING PROCEDURES IMPROVEMENT FOR INVESTMENTS IN ASSOCIATES AND SUBSIDIARIES
??????? ????????????? ?????? ?????????? ? ??????????? ?? ??????? ????????? ????? |
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| Creator |
Ambarchyan, V.S.
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| Subject |
associate
subsidiary consolidation method equity method consolidated financial statement separate financial statement ??????????? ???????? ??????? ???????? ????? ???????????? ????? ?????? ? ???????? ????????????? ????????? ?????? ????????? |
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| Description |
? ?????? ?????????? ????????? ????????? ?????? ?????????? ? ??????????? ?? ??????? ???????? ?? ?????? ?????????? ?????????? ?? ?????? ????????? ??????. ?? ???????????? ??????????? ????????????? ??? ??????? ????????????? ??????? ???????? ?????? ?????????? ? ??????????? ?? ??????? ???????? ??? ?????????? ?? ? ????????????? ? ???????????? ?????????? ???????????. The article focuses on the analysis of current accounting procedure for investments in associates and subsidiaries by using three methods of accounting due to method of subsequent measurement. The research results in suggestion of two directions of actual accounting methodology improvement for investments in associates and subsidiaries to comply international accounting standards. |
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| Date |
2016-03-28T09:03:54Z
2016-03-28T09:03:54Z 2013 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2330
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| Language |
en
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| Relation |
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| Publisher |
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