Consolidation of Specific Items of Financial Statements of Company Group: Principles, Conditions and Features

The impact of the adequacy of the application of the basic principles, conditions and order of consolidation by a company group, to ensure the reliability of the most specific items of financial statements, is considered as a subject matter of internal and external auditors. The components of the co...

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Main Authors: I. M. Dmytrenko, N. V. Shaimukhometova
Formato: Artigo
Idioma:Inglês
Publicado: State Statistics Service of Ukraine, the National Academy of Statistics, Accounting and Audit (NASAA), the National Academy for Public Administration (NAPA) under the President of Ukraine 2019-12-01
Series:Статистика України
Assuntos:
consolidation, financial statements, company group, international financial reporting standards, parent company, subsidiary company, control, investor, investment object, return on investment, uncontrolled interest, goodwill, intra-group transactions, distortion risks, auditor’s opinion.
Acceso en liña:https://su-journal.com.ua/index.php/journal/article/view/274
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