INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR ACCOUNTING FOR INVESTMENTS
Keywords:
type of integration, factor analysis, participation rate, goodwill, non-controlling interest, coefficient, consolidation, eliminationAbstract
The article offers a new method of factor analysis of consolidated financial statements, developed by the author on the basis of a detailed study of the features of the use of consolidation techniques. Special attention is paid to the analysis of the influence of various factors on the value of the currency of the consolidated balance sheet.
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