KFU. Card publication. Initial consolidation of financial statements of Russian companies: Actual issues

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

INITIAL CONSOLIDATION OF FINANCIAL STATEMENTS OF RUSSIAN COMPANIES: ACTUAL ISSUES

Form of presentation

Articles in international journals and collections

Year of publication

2016

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Authors, employees of KFU

Mukhametzyanov Rinaz Zamirovich, author

Usanova Diana Shamilevna, author

Bibliographic description in the original language

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.

Annotation

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.

Keywords

IFRS, �onsolidation, financial statement

The name of the journal

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

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=158110&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Mukhametzyanov Rinaz Zamirovich	ru_RU
dc.contributor.author	Usanova Diana Shamilevna	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/eng/?p_id=158110&p_lang=2	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	�onsolidation	ru_RU
dc.subject	financial statement	ru_RU
dc.title	Initial consolidation of financial statements of Russian companies: Actual issues	ru_RU
dc.type	Articles in international journals and collections	ru_RU