This article examines the concept of the financial statements as part of the Framework accounting. Within this article focuses on two of the most controversial, but this is even more interesting direction of development of the financial statements of the Concept: Concept consolidated accounting and reporting, as well as the International Integrated Reporting Concepts and a corresponding system of business accounting.
concept of consolidated financial statements, The concept of an international integrated reporting, controlling and noncontrolling interest in the investee, business model, business accounting
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