ELIMINATION OF INDICATORS OF CONSOLIDATED STATEMENTS
The article illustrates the issues of indicators of the consolidated financial statements of public corporations, special attention is paid to the process of elimination as a mandatory step in the formation of consolidated statements.
Keywords: elimination, public corporation, consolidation perimeter, regulations, intercompany accounts.
Tatiana A. Korneeva, Doctor of Economics, Professor; Irina A. Svetkina, Candidate of Economics, Associate Professor. Samara State University of Economics.