THE CONSOLIDATION OF FINANCIAL STATEMENTS: THE HISTORICAL PRECONDITIONS AND DEVELOPMENT
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 3
Abstract
The article examines the issues creation and the origin of financial reporting consolidation on a global scale, including the Ukrainian experience. The reasons which influenced the development of consolidated financial statements in the world. In particular, it is concluded that in historical perspective the foundation consolidated accounts were formed on two major elements, namely, major private corporations and a well-developed financial market.
Authors and Affiliations
S. R. Yatsyshyn, O. A. Khablyuk
Keywords
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