the group of companies form the RAS and also according to the Order № 112 (Figure 4). However, you can not only take into account the demands on MTSFO, but will continue to transform the summary consolidated statements.of consolidated accounting standardsof consolidation can be described by the following steps:
To obtain from the subsidiary companies (SDCs) regulatory reporting and special forms that reveal intercompany sales (VGO) of subsidiaries;
To verify the consistency of the input information regarding past performance and cross-checks incoming reports (for example, compliance with the balance of the profit and loss account). Implement reconciliation reports intragroup transactions;
To make adjustments. Deducted from the performance reporting enterprise data that arose from intercompany transactions and which should be excluded from the consolidated financial statements (if there are cases related to associated companies, joint activity or the presence of minority shareholders, are also required special adjustments;
To calculate the unrealized profit attributable to the balance of assets;
Reporting, cleansed of VGO summarize line and get consolidated;
Validate the resulting consolidated financial statements.on subsidiaries and affiliatesthe consolidation of a lot of attention is paid to the records of the VGO provided by subsidiaries. Among them: template (1-5) according to PBU 4/99 "Accounting of the organization." On intercompany sales:
The movement of resources for the period;
On debts within the group;
On investments within the group and dividends;
On the execution and receipt of other income within the group;
The acquisition within the group;
Cash flow within the group.the system has a built form of reports, there is an opportunity to develop new forms and modify existing ones .. To eliminate the VGO to implement cross, counter check intercompany sales performance reports of each entity of the group.there will be a divergence. For example, the same VGO presented in reports by various subsidiaries amounts or at one of the companies of this turnover is specified as internal, and in other reports this fact is not reflected.of VGO (Table.) Is the testing procedure. She performed automatically by comparing subsidiaries:
The sale of goods and services within the group receiving other income from intercompany transactions (from the "Performance Reports and Other income within the group"), and data on the acquisition of goods, works and services within the group, and other expenses from intercompany transactions (of reporting counterparties to purchase within the group);
For receivables and ...
