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METHODOLOGICAL ASPECTS OF THE AGGREGATION OF FINANCIAL STATEMENTS OF A GROUP COMPANY AS CONSOLIDATED FINANCIAL STATEMENTS
Bragina Veronika Dmitrievna
Saint-Petersburg State University of Economics
Master student
Saint-Petersburg State University of Economics
Master student
Abstract
This article observes the current topic of methodology of the consolidated financial statements for a group of companies which constitute the parent company and subsidiaries. Holdings are considered as the most common form of business associations both abroad and in Russia.
Keywords: consolidation, financial statements, group of companies, holding companies
Article reference:
Methodological aspects of the aggregation of financial statements of a group company as consolidated financial statements // Economics and innovations management. 2015. № 9 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/09/9703
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