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Интегрированные корпоративные структуры: проблемы теории и методологии бухгалтерского учета
https://doi.org/10.34020/2073-6495-2025-1-195-210
Аннотация
В статье рассматриваются теоретические и методологические проблемы отражения учетно-аналитической информации о деятельности интегрированных корпоративных структур. Рассмотрено современное состояние консолидированного учета и его возможности представления полной и достоверной информации о финансово-хозяйственной деятельности интегрированных структур. Изучена актуальная проблема проведения недолевой консолидации на уровне финансовой отчетности материнской и дочерних компаний. Проанализирована методологическая проблема формирования комбинированной финансовой отчетности. В статье были выделены два подхода к формированию консолидированной финансовой отчетности. В результате была предложена матрица теоретически возможных методов информационно-аналитического обеспечения интегрированных корпоративных структур.
Об авторе
С. В. Колчугин
Новосибирский государственный технический университет; Сибирский университет потребительской кооперации
Россия
Россия
Колчугин Сергей Владимирович – кандидат экономических наук, доцент, кафедра экономической
информатики; кафедра бухгалтерского учета, анализа и аудита
Новосибирск
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Рецензия
Для цитирования:
Колчугин С.В. Интегрированные корпоративные структуры: проблемы теории и методологии бухгалтерского учета. Вестник НГУЭУ. 2025;(1):195-210. https://doi.org/10.34020/2073-6495-2025-1-195-210
For citation:
Kolchugin S.V. Integrated corporate structures: problems of accounting theory and methodology. Vestnik NSUEM. 2025;(1):195-210. (In Russ.) https://doi.org/10.34020/2073-6495-2025-1-195-210
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