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Инновационные процессы составления консолидированной отчетности // Innovative Processes of Drawing up the Consolidated Reporting

Author

Listed:
  • Alexander Petrov M.

    (Financial University under the Government of the Russian Federation)

  • Александр Петров Михайлович

    (Финансовый университет при Правительстве Российской Федерации)

Abstract

The consolidated reporting is of great importance, both for the management of the company, and for the investors. To analyse financial and economic situation and the results of the performance of a group of organizations in general is more important, than to estimate the indicators of separate firms. The management of the groups which made the decision about the preparation of the consolidated reporting under IFRS (International Financial Reporting Standards) can face some methodological problems. These problems can be caused, for example, by insufficient qualification of some financial services, the judgments concerning the existence of control over the companies of that group, and also regarding the way of consolidation, technical difficulties when calculating goodwill and not controlling share. In order to solve the corresponding tasks at the initial stage, it is expedient to involve the specialists of auditor firms as at the staff of the company may not have the sufficient experience in the area of consolidation of financial statements. In the future, after all the necessary experience has been acquired and after all the staff of the company have got sufficient training on IFRS, they will be able to carry out the preparation of the consolidated reporting by their own. Консолидированная отчетность имеет большое значение как для руководства компании, так и для инвесторов. Проанализировать финансово-экономическое положение и результаты деятельности группы организаций в целом важнее, чем оценить показатели отдельных фирм. Руководство групп, принявших решение о подготовке консолидированной отчетности по Международным стандартам финансовой отчетности (МСФО), может столкнуться с некоторыми методологическими проблемами. Эти проблемы могут быть вызваны, например, недостаточной квалификацией финансовых служб, суждениями в отношении наличия контроля над компаниями группы, а также в отношении способа консолидации, техническими сложностями при расчете гудвилла и неконтролирующей доли. Для решения соответствующих задач на начальном этапе целесообразно привлечение специалистов аудиторских фирм, поскольку у сотрудников компании может не быть достаточного опыта в области консолидации финансовой отчетности. В дальнейшем после приобретения необходимого опыта прохождения обучения по МСФО сотрудники компании подготовку консолидированной отчетности смогут выполнять своими силами.

Suggested Citation

  • Alexander Petrov M. & Александр Петров Михайлович, 2016. "Инновационные процессы составления консолидированной отчетности // Innovative Processes of Drawing up the Consolidated Reporting," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 5, pages 34-40.
  • Handle: RePEc:scn:accntn:y:2016:i:5:p:34-40
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