Publication Details
Issue: Vol 5, No 3 (2023)
Pages: 101-106
ISSN: 2615-8159
Abstract
In this article, the authors focus on the practical aspects of preparing consolidated financial statements based on international standards, which widely use induction and deduction, monographic observation, factor analysis, synthesis and other methods.
Keywords
Financial reporting
investors
creditors
companies
consolidation
induction and deduction
monographic observation
factor analysis
synthesis