vide interested users with secure access to high-quality, reliable and comparable information on the group of economic entities.accordance with international standards, the consolidated statements should be based on certain principles and methods (to meet certain requirements). "Mashtorf" is the largest enterprise in the development, design, equipment for oil, power, gas, petrochemical and other industries and the economy. "Mashtorf" is the consolidated financial statements to the extent and in the manner established by the Accounting Regulations "Accounting Organization" (PBU 4/96), according to the forms developed by the parent organization on the basis of standard forms of accounting. Leading organization preferred to form a consolidated balance sheet, consolidated income statement and disclosures from one reporting period to another. Changing the selected form of a consolidated balance sheet, consolidated income statement and the Notes to be disclosed in the notes to the consolidated balance sheet and the consolidated report on the financial results, indicating the causes of this change.accounting of "Mashtorf" accounting is headed by the Chief Accountant. Accounting Enterprise is an independent unit. At present JSC "Mashtorf" applies journal-order form of accounting. Technical and economic indicators show a decline in activity at JSC "Mashtorf" in the period under study, as a significant decrease in sales profit and all indicators. The main reason for this phenomenon - the decline in production.structure of "Mashtorf":
"Liquid Instruments" produces equipment for tank farms, refineries, oil storage tanks;
LLC "tool" makes molds, dies, tooling, special. tools, measuring tools, measuring tanks, barriers;
LLC "Livenka" produces equipment for gas stations;
LLC "Metallurg" produces castings, spare parts (casting, assembly product), etc.;
LLC "Electromash" produces electric motors and pumps;
LLC "Promservice" produces metal, mobile complex tank cleaning, drip. repair and modernization of machine tools, construction of buildings;
"Measurement Techniques" makes counters, metering units, filters, gas separator.to the consolidated financial statements to reconcile and resolve all settlements and other financial relationship the parent company and its subsidiaries, and between subsidiaries. attention to the valuation of a balance sheet items and to make adjustments if necessary. The changes here may be necessary for foreign subsidiaries, as well as for domestic, if they used different accounting policies from the policy of the parent company.point - the conversion of balance sheet items of foreign operations are consolidated into the currency of the parent company ., in fact, is the substitution statements of the parent company, "the book value of investments" in each...
