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Kurbanov, G. N. Audit of consolidated fi nancial statements

Published in journal "Taxes and Taxation", 2012-5 in rubric "TAX CALCULATION AND REPORTING", pages 11-14.

Resume: Under conditions of market economics one of the key conditions for creation and successful business development is attraction of resources (fi nancial resources in the fi rst place). In this case, fi nancial (accounting) reports play the main role in formation of successful investment prospects. It is some kind of a visiting card of an organization. Under conditions of ongoing globalization and creation of different major fi nancial and industrial groups of companies, corporations, holdings, concerns and etc. consolidated fi nancial statements are gaining more importance.

Keywords: accounting and trade, consolidation, audit, fi nancial reporting, merging, control, incorporation, group of companies, audit.

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