Gorshkova N.V. STAGES OF ORGANIZING AND CONDUCTING CONSOLIDATED ACCOUNTING IN THE AGRICULTURAL HOLDING

Gorshkova N.V.

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


annotationThe author dwells upon the method of setting and maintaining a system of consolidated accounting in an agricultural holding, as including the organizational phase, aimed at developing a uniform methodology for consolidated accounting in agricultural holdings; the opening consolidated balance sheet and the order of the reflection of economic operations in the system of local and consolidated accounting of individual members of the holding; requirements for preparation and submission of consolidated financial statements.

Key words: organization of accounting, holding, consolidated accounting, consolidated reporting, transformation, elimination.

 

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