FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

The article researches the features of preparation and submission of the consolidated financial statements of the world countries of different systems of accounting standardization in order to identify the areas of accounting improvement for the process of consolidation of financial reporting indica...

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Bibliographic Details
Main Author: S. V. KUCHER
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2016-12-01
Series:Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
Subjects:
Online Access:http://pbo.ztu.edu.ua/article/view/91571