Open AccessCOMPOSITION OF CONSOLIDATED FINANCIAL STATEMENTS: PROBLEMS AND WAYS TO IMPROVE
Author(s) -
V.E. Onishchenko,
I.N. Skyrda
Publication year - 2018
Publication title -
molodij včenij
Language(s) - English
Resource type - Journals
eISSN - 2313-2167
pISSN - 2304-5809
DOI - 10.32839/2304-5809/2018-12-64-72
Subject(s) - accounting , business , financial ratio , financial analysis , substance over form , accounting management , finance , accounting standard , accounting information system
The article examines the problems and ways of improving the consolidated financial statements. The main recommendations for the consolidated financial statements are prepared in accordance with IFRS 10 and N (C) BO. Two groups of consolidated financial reporting problems have been identified. The main ways of improving the preparation and preparation of consolidated financial statements have been identified.