Установление формата контроля при консолидации финансовой отчетности: европейский и международный аспекты

Abstract

The purpose of this paper is to analyze the current state of methodology for preparation consolidated financial reporting in the context of harmonization of the system accounting. As is known, the key element of this methodology is format of consolidation. However, there are two concepts of this format now: concept of management based on an interest in a partnership and concept of control on the basis in the authorities. Authors to disclose that issue through the prism to study Directive EU and IFRS. CZU: 657.05:657.37(100) ; JEL М 41, G 32, G34