Proceedings of the International Conference on Sustainable Development of Cross-Border Regions: Economic, Social and Security Challenges (ICSDCBR 2019)

Information support of integrated corporate structures

Authors
S Kolchugin
Corresponding Author
S Kolchugin
Available Online November 2019.
DOI
https://doi.org/10.2991/icsdcbr-19.2019.77How to use a DOI?
Keywords
integrated corporate structures, accounting methodology, consolidation adjustments, fundamental identity
Abstract
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.

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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  -