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Management Reports in a Holding Company: Optimizing the Order of Consolidation


Alybert Khisamov, Tatyyana Gladkova
(about the authors)

Khisamov Alybert Maratovich –

Gladkova Tatyyana Yuryevna –

Published in:
Russian Journal of Entrepreneurship
– № 5-2 / May, 2011



Keywords: consolidated management reporting, economic dependence, holding company, international financial reporting standards, subdaughter companies


Citation:
Alybert Khisamov, Tatyyana Gladkova (2011). Management Reports in a Holding Company: Optimizing the Order of Consolidation. Russian Journal of Entrepreneurship, 12(5), 118-122. — url: http://bgscience.ru/com/lib/2979


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Abstract:

Holding company is a special form of alliance of organizations. It is common to include the data of the parent company, subsidiaries and dependent companies in the consolidated accounting (financial) reports. However, the number of members in the holding company may be extended. Selfdescriptiveness and utility of the consolidated reports increase when the data of all members of the holding company is included.







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