TY  - GEN
AU  - Вершинина,Юлия Сергеевна
TI  - Анализ основных подходов к формированию консолидированной финансовой отчетности
KW  - консолидированная финансовая отчетность
KW  - Международные стандарты финансовой отчетности
KW  - трансформация финансовой отчетности
KW  - формы финансовой отчетности
KW  - статьи в сборниках
N1  - Библиогр.: 3 назв
N2  - In article the main approaches to formation of the consolidated financial statements according to International Financial Reporting Standards are considered. The analysis of the main reasons causing the necessity of formation of this type of the reporting by the Russian enterprises is carried out. As a result of a research major factors the International Financial Reporting Standards which aren’t allowing to put in full degree into practice are revealed by the domestic companies
UR  - http://vital.lib.tsu.ru/vital/access/manager/Repository/vtls:000648343
ER  -