2011, № 13

Burlakova O.V. DEVELOPMENT OF CONSOLIDATED ACCOUNTS IN RUSSIAN FEDERATIONConsolidated book-keeping gives information about financial condition and results of corporative group's action. Each of juridical independent organization from this corporation must to declare operations with external and internal constituencies separately from each other. It helps to prepare the consolidated book-keeping more quickly.Key words: consolidated accounts, consolidated book-keeping, corporative groups, common accounting policy.

Download

References:

1. Burlakova, O.V. Actual methodological problems of consolidated book-keeping / O.V. Burlakova. — M.: Accounting, 2008. — 368 p.

2. Regulations of accounting which was approved by Ministry of Finance in Russian Federation [Еlectronic resource]. — Аccess mode: www.minfin.ru

3. International Financial Reporting Standards Consolidated Financial Statements [Еlectronic resource]. — Аccess mode: http://allmsfo.ru

4. The federal statute "About consolidated book-keeping" (27.07.2010) №208-FS [Еlectronic resource]. — Аccess mode: www.minfin.ru

About this article

Author: Burlakova O.V.

Year: 2011

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

© Электронное периодическое издание: ВЕСТНИК ОГУ on-line (VESTNIK OSU on-line), ISSN on-line 1814-6465
Зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
Свидетельство о регистрации СМИ: Эл № ФС77-37678 от 29 сентября 2009 г.
Учредитель: Оренбургский государственный университет (ОГУ)
Главный редактор: С.А. Мирошников
Адрес редакции: 460018, г. Оренбург, проспект Победы, д. 13, к. 2335
Тел./факс: (3532)37-27-78 E-mail: vestnik@mail.osu.ru