Genesis and Development of Consolidated Financial Statements

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Kostyantyn Bezverkhiy;
  • Journal: Accounting and Finance, issue 1 March, pages 8-13
  • Subject: consolidated financial statements, consolidation, genesis, holding companies, corporation
    • jel: jel:M41

In the context of economy globalization it is the mission of consolidated financial statements to meet demands of users for financial information about activities of a company group as one company. The article is devoted to study of genesis and development of consolidat... View more
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