Problems of reporting consolidation when merging of enterprises
Abstract
Problems of forming fi nancial reporting when merging enterprises are examined in the article. The substance of methods of reporting consolidation that are refl ected in the International standards of fi nancial reporting and in the domestic regulatory documents is shown. Some proposals that ensure the accounting system harmonization are worked out.
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Published
2006-12-31
How to Cite
Sapozhnikova, N. G. (2006). Problems of reporting consolidation when merging of enterprises. Proceedings of Voronezh State University. Series: Economics and Management, (2), 128-133. Retrieved from https://journals.vsu.ru/econ/article/view/10112
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S