Publication: Консолидированная финансовая отчетность: подготовительная работа и этапы составления
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
МАСЬКО, Людмила, МУЛЯРЁНОК, Вероника. Консолидированная финансовая отчетность: подготовительная работа и этапы составления. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 283-287. ISBN 978-9975-75-895-6.
In article the sequence of implementation of the final registration procedures connected with drawing up and the approval of the consolidated reporting is considered. Studied the stages of its implementation. The results can be used in research and training processes. JEL: M41
In article the sequence of implementation of the final registration procedures connected with drawing up and the approval of the consolidated reporting is considered. Studied the stages of its implementation. The results can be used in research and training processes. JEL: M41
Keywords
consolidates financial statements, individual financial statements, adjustment reporting, stages of preparation, parent undertaking, subsidiary undertaking