Organization of consolidated accounting in agricultural holdings

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PDF: Author(s): Gorshkova N. V.,
Number of journal: 2(12) Date: May 2010

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.


organization of accounting, holding, consolidated accounting, consolidated reporting, transformation, elimination, business associations

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