Кафедра бухгалтерського обліку, оподаткування та аудиту
Чернігівського національного технологічного університету
Тип публікації
Стаття
Назва публікації
STAKEHOLDERS OF THE CONSOLIDATED STATEMENTS AND THEIR INTERESTS
Publication title:
STAKEHOLDERS OF THE CONSOLIDATED STATEMENTS AND THEIR INTERESTS
Ключові слова
decision making, stakeholder’s interest., consolidated statements, consolidated group, parent company, subsidiary, stakeholder
Автор
Онищенко Віктор Петрович
Рік публікації
2016
Видавництво
Scientific bulletin of Polissia № 4 (8), р. 2, 2016
Мова
Англійська
Аннотація
The author studies the essence of the consolidated statements of group of entities. The requirements for group accounting systems are described on the base of economic fundamentals of their emergence. The paper explains why the individual reports of the participants cannot meet the needs of the stakeholders of the consolidated groups. The ranking of the stakeholders is made from the standpoint of priority of the consolidated information in a comparison with the analogous ranking of the individual statements’ stakeholders. The author defines for each types of the consolidated statements' stakeholders their contribution to the group, their claims and personal interests, and the most relevant for them type of reporting (financial or managerial).
Abstract
The author studies the essence of the consolidated statements of group of entities. The requirements for group accounting systems are described on the base of economic fundamentals of their emergence. The paper explains why the individual reports of the participants cannot meet the needs of the stakeholders of the consolidated groups. The ranking of the stakeholders is made from the standpoint of priority of the consolidated information in a comparison with the analogous ranking of the individual statements’ stakeholders. The author defines for each types of the consolidated statements' stakeholders their contribution to the group, their claims and personal interests, and the most relevant for them type of reporting (financial or managerial).
Посилання
http://ekona.org.ua/repository/view/369/
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