THESISthe discipline of "Accounting" "Consolidated financial statements" based on OAO "Mashtorf"
INTRODUCTION
. Theoretical aspects of the concept and of consolidated financial statements
.1 MAIN COMPONENTS OF THE CONCEPT "consolidated financial statements"
.2 Principle of consolidated reporting. Legislative and legal support COMPANIES CONSOLIDATED STATEMENTS
.3 Organization of accounting at the JSC "MASHTORF"
. ORDER ESTABLISHING THE CONSOLIDATED STATEMENTS OF JSC "MASHTORF"
.1 PROCEDURE of consolidated financial statements of OJSC "MASHTORF"
.2 Procedure for consolidation
.3 METHODS OF CONSOLIDATED STATEMENTS OF PRIMARY
. DEVELOPMENT OF RECOMMENDATIONS TO IMPROVE THE CONSOLIDATED STATEMENTS
.1 Automating the process of consolidated financial statements
.2 Development of methodological recommendations on the formation of the consolidated accounts
.3 International Financial Reporting Standards and the European Community Directive on consolidated accountsOF USED LITERATUREA - EXPLANATORY NOTES TO THE ANNUAL REPORT FOR THE YEAR 2009B - Accounting policy of "MASHTORF"
organizations of any legal form of ownership must be based on synthetic and analytical accounting accounting financial statements, which is the final stage of the accounting process.statements in the prescribed form contains a system of comparable and reliable data on the sales of products, works and services, the cost of production, on the property and the financial position and results of operations.consolidated annual financial statements performed by summing up the corresponding row-data included in the forms of the annual financial statements of organizations and enterprises.addition, the consolidated accounts are prepared in a single legal entity on the basis of the reported data of its divisions and affiliates, dedicated to a single sheet, but are not separate legal entities and with the subsidiaries and affiliates.date, this issue is relevant because:
Preparation of a summary report is one of the most difficult tasks for the accounting department of the organization;
Consolidated financial statements is an important indicator of the financial position of the organization, and as such it is of interest to a large number of different users of such information;
Consolidated financial statements is the information base of financial analysis;
The consolidated financial statements has a purpose - to show the results of financ...
