THE PRINCIPLES AND METHODS OF ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES
Journal: Science Journal "NovaInfo" (Vol.3, No. 55)Publication Date: 2016-12-01
Authors : Komarova Elena Aleksandrovna;
Page : 101-104
Keywords : CONSOLIDATED FINANCIAL STATEMENTS; INVESTMENTS; CONTROL; SUBSIDIARY; THE PARENT COMPANY;
Abstract
This article discusses the basic principles of accounting for investments in subsidiaries. Disclosed methods used in the consolidation of financial statements of subsidiaries.
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