Please use this identifier to cite or link to this item:
https://elib.psu.by/handle/123456789/30654| Title: | Essential and Problem Aspects of the Formation of Consolidated Financial Statements’ Indicators in the Context of Convergence With Ifrs |
| Authors: | Mulyarenok, V. Masko, L. |
| Issue Date: | 2017 |
| Publisher: | Полоцкий государственный университет |
| Citation: | Mulyarenok, V. Essential and Problem Aspects of the Formation of Consolidated Financial Statements’ Indicators in the Context of Convergence With Ifrs / V. Mulyarenok, L. Masko // European and National Dimension in Research = Европейский и национальный контексты в научных исследованиях : electronic collected materials of IX Junior Researchers' Conference, Novopolotsk, April 26-27, 2017 : in 3 parts / Ministry of Education of Belarus, Polotsk State University ; ed. D. Lazouski [et al.]. - Novopolotsk : PSU, 2017. - Part 2 : Economics. - P. 139-141. |
| Abstract: | The article considers essential and problem aspects of the formation of consolidated financial statements’ indicators in the context of convergence with IFRS. Different approaches to defining the essence of the concept of consolidated financial statements have been studied herein. According to the results of the research, the author’s definition of the consolidated financial statements has been suggested in the work that will allow to organize the process of preparing of the consolidated financial statements at a higher level. |
| URI: | https://elib.psu.by/handle/123456789/30654 |
| Appears in Collections: | European and National Dimension in Research. Economics. 2017 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 139-141.pdf | 71.51 kB | Adobe PDF |  View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.