METHODS OF FORMING CONSOLIDATED FINANCIAL STATEMENTS IN ACCORDANCE WITH IFRS
DOI:
https://doi.org/10.47390/SP1342V3SI3Y2023N15Keywords:
consolidated financial statements, subsidiary, parent company, financial investments, control over the object of investment.Abstract
Today, the issues of increasing globalization in the world and accelerating integration processes, as well as integration and business consolidation are relevant. This article examines the rules for the formation of consolidated financial statements and their compliance with IFRS, typical for large businesses, as well as provides various examples of consolidated financial statements, examines the factors contributing to its formation, and reveals the methodology.
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