Gorshkova N.V. CONCEPTUAL APPROACHES TO THE ACCOUNT OF THE CONSOLIDATED PROFIT IN AGROFOOD HOLDINGS

Gorshkova N.V.

Candidate of economic sciences, Assistant Professor, Department of Accounting, Analysis and Audit, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )


AnnotationMethodological bases of the system consolidated account of incomes, expenses, profits and losses of the agrofood holding are developed and offered. The author puts forward the methods of analytical and synthetical grouping of accounting data of the financial agrofood holding results, which allow to optimize the information support of a corporate governance group of the interconnected enterprises.

Key words: incomes, expenses, profit, accounting, consolidated account, agrofood holding.

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