Please use this identifier to cite or link to this item: https://er.knutd.edu.ua/handle/123456789/13333
Title: Management of a group of companies in the fields of: accounting, reporting and control
Authors: Panteleiev, Volodymyr
Bezverkhyi, Kostiantyn
Mardani, Abbas
Ponomarova, Maryna
Issue Date: 2019
Citation: Management of a group of companies in the fields of: accounting, reporting and control / V. Panteleiev, K. Bezverkhy, A. Mardani, M. Ponomarova // Management of enterprise development in the conditions of institutional changes and reforming of the economy : monograph / edited by V. Nitsenko, T. Mostenska, A. Mardani. – Odessa - Kyiv - Skudai-Johor - Olsztyn : Bookmarked Publishing & Editing, 2019. – P. 95-110.
Source: Management of enterprise development in the conditions of institutional changes and reforming of the economy
Abstract: The authors characterize the features of the consolidated financial statements as an independent source of additional information that expands the concept of reporting, the essence of accounting principles, form the role of unified accounting. The consolidated financial statement show assets, liabilities, capital of the parent (holding) company, uncontrolled participation in shares, income, expenses, cash flows from transactions with third parties. Reporting is considered as a category to which the Group has an access. Such reporting is an important part of the group report.
URI: https://er.knutd.edu.ua/handle/123456789/13333
Faculty: Факультет економіки та бізнесу
Department: Кафедра обліку і аудиту
ISBN: 978-83-952465-4-8
Appears in Collections:Наукові публікації (статті)
Кафедра обліку і аудиту (ОА)

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