КФУ. Карточка публикации. Initial consolidation of financial statements of Russian companies: Actual issues

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INITIAL CONSOLIDATION OF FINANCIAL STATEMENTS OF RUSSIAN COMPANIES: ACTUAL ISSUES

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2016

Язык

английский

Авторы, сотрудники КФУ

Мухаметзянов Риназ Замирович, автор

Усанова Диана Шамилевна, автор

Библиографическое описание на языке оригинала

Usanova D.S., Mukhametzyanov R.Z. Initial consolidation of financial statements of Russian companies: Actual issues // Social Sciences and Interdisciplinary Behavior: 4th International Congress on Interdisciplinary Behavior and Social Science, ICIBSOS 2015, Jakarta, Indonesia (07-08 November 2015). – London: Taylor & Francis Group, 2016. – P. 249–252.

Аннотация

Consolidation of financial statements is a complex process of preparation a report on the overall financial performance of group of companies. We described terminology differences between IFRS and Russian accounting practice, including “financial statements”, “subsidiary”, “non-controlling interest” terms. We studied different approaches to the goodwill calculation, used by Russian companies. In this study we de-scribed actual issues of investment in subsidiary cancellation, the evaluation of the identifiable assets acquired and liabilities assumed in the initial consolidation of financial statements of Russian companies.

Ключевые слова

IFRS, сonsolidation, financial statement

Название журнала

Social Sciences and Interdisciplinary Behavior - Proceedings of the 4th International Congress on Interdisciplinary Behavior and Social Science, ICIBSOS 2015

URL

https://www.scopus.com/inward/record.url?eid=2-s2.0-85018681572&partnerID=40&md5=bae14d4335a12c15ceb0a3cd7842c4f3

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https://repository.kpfu.ru/?p_id=158110

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Мухаметзянов Риназ Замирович	ru_RU
dc.contributor.author	Усанова Диана Шамилевна	ru_RU
dc.date.accessioned	2016-01-01T00:00:00Z	ru_RU
dc.date.available	2016-01-01T00:00:00Z	ru_RU
dc.date.issued	2016	ru_RU
dc.identifier.citation	Usanova D.S., Mukhametzyanov R.Z. Initial consolidation of financial statements of Russian companies: Actual issues // Social Sciences and Interdisciplinary Behavior: 4th International Congress on Interdisciplinary Behavior and Social Science, ICIBSOS 2015, Jakarta, Indonesia (07-08 November 2015). – London: Taylor & Francis Group, 2016. – P. 249–252.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=158110	ru_RU
dc.description.abstract	Social Sciences and Interdisciplinary Behavior - Proceedings of the 4th International Congress on Interdisciplinary Behavior and Social Science, ICIBSOS 2015	ru_RU
dc.description.abstract	Consolidation of financial statements is a complex process of preparation a report on the overall financial performance of group of companies. We described terminology differences between IFRS and Russian accounting practice, including “financial statements”, “subsidiary”, “non-controlling interest” terms. We studied different approaches to the goodwill calculation, used by Russian companies. In this study we de-scribed actual issues of investment in subsidiary cancellation, the evaluation of the identifiable assets acquired and liabilities assumed in the initial consolidation of financial statements of Russian companies.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	IFRS	ru_RU
dc.subject	сonsolidation	ru_RU
dc.subject	financial statement	ru_RU
dc.title	Initial consolidation of financial statements of Russian companies: Actual issues	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU