IREK – AESM: Institutional Repository of Economic Knowledge
Сущность консолидированной отчетности
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| dc.contributor.author | Борейко, Надежда
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| dc.contributor.author | Василевич, Дина
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| dc.date.accessioned | 2020-09-14T12:18:43Z | |
| dc.date.available | 2020-09-14T12:18:43Z | |
| dc.date.issued | 2017-11 | |
| dc.identifier.issn | 978-9975-75-895-6 | |
| dc.identifier.uri | ${dspace.ui.url}/handle/1234567890/470 | |
| dc.identifier.uri | http://irek.ase.md:80/xmlui/handle/1234567890/470 | |
| dc.description | БОРЕЙКО, Надежда, ВАСИЛЕВИЧ, Дина. Сущность консолидированной отчетности. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 312-315. | en_US |
| dc.description.abstract | In the course of operation methods of the systems concept, analysis and synthesis, comparing, conclusion by analogy were used. Results of operation: approaches to an economic entity and the place of the consolidated reporting in the system of accounting (financial) reports are analyzed and systematized on the basis of what more exact was offered, in our opinion, determination of the consolidated reporting; are differentiated consolidated and summary the reporting: their differences are analyzed and presented in the ordered form; and also the existing order of compilation of the consolidated reporting in Republic of Belarus is analyzed. JEL: M40, M41 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | statements | en_US |
| dc.subject | consolidation | en_US |
| dc.subject | elimination | en_US |
| dc.subject | in-territorial groups | en_US |
| dc.subject | organizations | en_US |
| dc.title | Сущность консолидированной отчетности | en_US |
| dc.type | Article | en_US |
