Calculating Paper Profit of a Group of Companies as an Element of the Method of Financial Statement Consolidation

被引：0

作者：

Vlasova, Irina Ye ^{[1
]}

Vlasova, Irina A. ^{[2
]}

机构：

[1] Urals State Univ Econ, Accounting & Audit Dept, 8 Marta,Narodnoy Voli St 62-45, Ekaterinburg 620144, Russia

[2] Natl Res Univ, High Sch Econ, Perm Branch, Accounting & Audit Dept, Perm 614070, Russia

来源：

UPRAVLENETS-THE MANAGER | 2014年 / 01期

关键词：

PAPER PROFIT; CONSOLIDATED FINANCIAL STATEMENT; INTERNATIONAL FINANCIAL REPORTING STANDARDS;

D O I：

暂无

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

The complex process of financial statement consolidation is impossible without calculation of paper profit. This procedure is covered by consolidation rules which are set by the International Financial Reporting Standards (IFRS). As IFRS are recognized in today's Russia, Russian enterprises should adopt the rules of paper profit calculation. In the article the scheme for calculating paper profit of a group of companies is provided.

引用

页码：36 / 40

页数：5

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