rials and supplies;
The goods;
Prepaid expenses;
The balance of work in progress;
Finished products;
Goods shipped.of calculation of unrealized gains of assets is not regulated by Russian legislation. Therefore, the calculation is carried out consistently NPF on movement of assets, taking into account the type of the sequence of their transformation., Raw materials can be used in production (that is transformed first into the cost of work in progress, and then in the finished product, then shipped goods) and in construction (their value can be treated in the capital investment, then - in the fixed assets)., the calculation of unrealized profits from VGO to be carried on the balance of material is the first and only then are counted capital investments, fixed assets, etc.remains of the unrealized profit from VGO in assets at beginning of period obtained from a similar report for the previous period .. At the stage of elimination of VSV in the program completed the report "Elimination from intercompany transactions" based on data that have been pre-reconciliation. This automatically made retest differences, in particular, accounts receivable and payable, income and expenses, the movement of material and financial resources between group companies.the case of minority shareholders or affiliated companies for which the group represented by the parent (management) of the investor, adjustments are checked and minority equity.on elimination of intragroup transactions are then used to build the report forms are eliminated by organizational unit: balance sheet, income statement, statement of cash flows, statement of changes in equity. They line are the indicators that have been eliminated in the process of consolidation.data in the reports of the organization is eliminated as freezing, since the formation of the consolidated financial statements, they are deducted in line by summation. Adjustments for special assignment eliminates organizational units can increase the visibility of the adjustments and the audited statements.consolidation. Consolidated reporting is formed using a special algorithm consolidation perimeter, the essence of which is as follows:
Produced by-line summation of indicators reporting companies that are enrolled in full consolidation, and "eliminated" company (ie consolidation adjustments);
Shows the reporting organizations on which provides consolidation under the equity method in the consolidated financial statements do not include (korrektirovkastoimosti investment in such enterprises accounted through "eliminated" the company (through a special procedure adjustments);
S hows the reporting organizations on which provides proportional consolidation, are reported in proportion to the percentage of control over the enterprise....
