Information support of integrated corporate structures

DOI

10.2991/icsdcbr-19.2019.77How to use a DOI?

Keywords

integrated corporate structures, accounting methodology, consolidation adjustments, fundamental identity

Abstract

The article considers the methodological issues of creating the consolidated accounting, which allows to realize the information needs of integrated corporate structures, especially those operating in trans-border regions. The article derives the fundamental identity of the consolidated accounting and proposes a system of formal consolidation adjustments.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - S Kolchugin
PY  - 2019/11
DA  - 2019/11
TI  - Information support of integrated corporate structures
BT  - Proceedings of the International Conference on Sustainable Development of Cross-Border Regions: Economic, Social and Security Challenges (ICSDCBR 2019)
PB  - Atlantis Press
SP  - 400
EP  - 404
SN  - 2352-5398
UR  - https://doi.org/10.2991/icsdcbr-19.2019.77
DO  - 10.2991/icsdcbr-19.2019.77
ID  - Kolchugin2019/11
ER  -