Gorshkova N.V. EMPIRICAL AND THEORETICAL RESEARCH OF THE CONSOLIDATED ACCOUNTING IN THE MODERN SYSTEM OF BOOKKEEPING

Gorshkova Nataliya Valerievna

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


annotationThe interrelation between the theory and accounting practice is considered, the present stages of reforming of accounting and the reporting, connected with integration processes in economy of the Russian Federation are allocated in the article. On the basis of the conducted research the author proposes to allocate the cluster of the consolidated account in the system of bookkeeping, including financial, administrative and tax account within the limits of the holding structure.

Key words: genesis; empirical and theoretical methods of knowledge; book-keeping theory; an object, a subject, a book keeping method; the consolidated account.

 

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EMPIRICAL AND THEORETICAL RESEARCH OF THE CONSOLIDATED ACCOUNTING IN THE MODERN SYSTEM OF BOOKKEEPING by Gorshkova Nataliya Valerievna is licensed under a Creative Commons Attribution 4.0 International License.

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