Organization of consolidated accounting in agricultural holdings
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Author(s): | Gorshkova N. V., |
| Number of journal: | 2(12) | Date: | May 2010 |
| Annotation: | A method of setting and maintaining a system of consolidated accounting of an agricultural holding, which includes the organizational phase, aimed at developing a single methodology for the consolidated accounting in agricultural holdings; preparing the opening consolidated balance sheet; the order of the reflection of economic operations in the system of local and consolidated accounting of individual members of a holding; requirements for preparation and submission of consolidated financial statements. |
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| Keywords: | organization of accounting, holding, consolidated accounting, consolidated reporting, transformation, elimination, business associations |
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