Business association and consolidated financial statements

The laws and prospects for the development of one of the complex areas in the activities of professional accountants are investigated - the processes of accounting for transactions to unite the business and the formation of consolidated financial statements. A new paradigm of business accounting model is proposed, which ensures the reflection of business processes-the processes of combining business, and on its basis the formation of an entrance consolidated financial statements. Proposals are given to develop a consolidated accounting model that ensures the formation of current consolidated reporting.
The book can be used as a training manual for professional accountants, economists, auditors, as well as students, masters and graduate students, teachers of economic faculties and universities, students of the training and retraining system of personnel