name
Nastenko Denis Andreevich
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
• Kuban State Agrarian University
Research interests
Консолидированная финансовая отчетность
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Articles count: 1
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FORMATION OF A UNIFORM METHODOLOGY MAINTAINING THE ACCOUNT FOR CONSOLIDATION
DescriptionIn the article, we reveal functions and value of consolidation of the reporting. The review of approaches to allocation of stages and procedure of formation of the consolidated financial statements of group of the companies is submitted. We have also revealed the conditions of effective and reliable consolidation. Need of application of IFRS for obtaining authentic information in the consolidated reporting is proved. Need of creation of uniform system of the account and reporting, application of uniform accounting policies for group of companies is emphasized. Recommendations about drawing up such accounting policies are made. For this purpose, we recommend to develop uniform methodology of maintaining the account for groups of companies. Components of uniform methodology of maintaining the account and requirements imposed to it were revealed as well. Options of transformation of the accounting reports made under RAS in the reporting under IFRS are considered, the choice of model of formation of the reporting according to IFRS is proved. The structure of formation of a unified plan of accounts for group of companies, but separate for RAS and IFRS is presented. It has been proved, that application of separate books of accounts allows carrying out transformation procedures more quickly, qualitatively, with high degree of analyticity. The article also offers a group of accounts on sections of a unified plan of accounts for the account on IFRS