Preparation and Audit of Consolidated Statements in Belarus: Status, Problems, Prospects

Preparation and Audit of Consolidated Statements in Belarus: Status, Problems, Prospects

[full article, abstract in English] The study purpose is development of a methodology for preparation of consolidated financial statements in the context of harmonization of the national system of accounting and preparation of statements with IFRS norms and principles. Study objectives: a) analy...

Full description

Bibliographic Details
Main Author: Sergey Korotaev
Format: Article
Language:English
Published: Vilnius University Press 2018-10-01
Series:Buhalterinės Apskaitos Teorija ir Praktika
Subjects:
consolidated statements, preparation of statements, consolidation corrections, intra-group transactions, unrealized income, deferred tax assets, audit of statements
Online Access:http://www.journals.vu.lt/BATP/article/view/11844

Internet

http://www.journals.vu.lt/BATP/article/view/11844

Similar Items