METHODOLOGICAL APPROACHES TO THE DISCLOSURE OF INFORMATION ABOUT A GROUP OF RELATED ORGANIZATIONS IN ORDER TO ANALYZE FINANCIAL RESULTS


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Abstract

A modern form of business - a group of related organizations is considered. A list of questions to be mandatory disclosed in order to create complete and accurate information about a group of related organizations in order to analyze the results of its activity is suggested.

About the authors

O. N. Hmelnitskaya

the Dept. of Accounting and Auditing, Pskov State University, Pskov, 180000, Russian Federation.

Author for correspondence.
Email: morenov.sv@ssau.ru

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