Accounting policy is one of segments of the information base of consolidation accounts in agricultural holding companies

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PDF: Author(s): Tatarkina D. O.,
Number of journal: 1(11) Date: February 2010

The procedure of accounting consolidation starts with the unification of accounting and forming of unified accounting policy for the group of enterprises. Standardization of accounting policy and use of united methods of accounting make it possible to prepare information base for accounting consolidation.


accounting policy: group of enterprises: accounting: consolidation

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