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