Information support of integrated corporate structures
Available Online November 2019.
- https://doi.org/10.2991/icsdcbr-19.2019.77How to use a DOI?
- integrated corporate structures, accounting methodology, consolidation adjustments, fundamental identity
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - S Kolchugin PY - 2019/11 DA - 2019/11 TI - Information support of integrated corporate structures BT - International Conference on Sustainable Development of Cross-Border Regions: Economic, Social and Security Challenges (ICSDCBR 2019) PB - Atlantis Press SP - 1674 EP - 1679 UR - https://doi.org/10.2991/icsdcbr-19.2019.77 DO - https://doi.org/10.2991/icsdcbr-19.2019.77 ID - Kolchugin2019/11 ER -