Classification of corporate calculations in accounting and analytical practice

Abstract

Results of scientific research of approaches are presented in article to classification of corporate calculations in domestic and foreign accounting and analytical practice. The nature and the economic maintenance of different types of calculations of the organization are opened, the interrelation current is reflected, investment and financial activity and entering and proceeding calculations are proved. The special attention is paid to disclosure of information on corporate calculations in the account and the reporting of the commercial organizations, a comparative assessment of approaches operating in registration and analytical practice to research of corporate and intra group calculations, systematization of intra group debt on types of calculations. That will allow to develop (to improve) policy of calculations of subjects of managing and group of the integrated companies and to increase effective management of corporate calculations of the organization.