FINANCIAL REPORTING CONSOLIDATION: INTEGRATION GROUP OF COMPANIES STRUCTURE INTEGRATION
The article deals with the criteria of control over the company as the tool of definition of structure of the group of companies, which financial reporting is subject to consolidation. The special attention is given to the information of consolidate financial statement for tax control reinforcement.
Valeriy E. Deshin, Doctor of Economics, Professor of Accounting and Audit Department at Plekhanov Russian University of Economics.