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Definition of control and share of not controlling owners for reflection in a public form of account

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Pages: 
165-170
UDC Code: 
657.37
Authors: 
Boronina E Candidate of Economic Sciences  (Ella.boronina@gmail.com)

The main aspects of procedure of preparation of the consolidated reporting maternal and the dependent organizations are considered. Definitions of control for the purpose of identification of perimeter of consolidation and an indicator "a share of not controlling owners" with reduction of examples of its calculation and representation in the consolidated forms of account are offered. The matters gained special relevance in connection with extension of the list of the Russian organizations obliged to form the consolidated reporting under IFRS.

Files: 
References: 
1 . IFRS 10 <<Konsolidirovannaya finansovaya otchetnost>>: vved. v deystvie dlya primeneniya na territorii Ros. Federacii Prikazom M-va finansov Ros. Federacii ot 1 8 iyulya 2012 g. no 1 06n; ofic. opubl. 27 avg. 2012 g. URL: http://www.minfin.ru/ru/perfomance/accounting/mej_standart_fo/kons_msfo/.

2. Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 3 <<Obedinenie biznesa>>: vved. v deystvie dlya primeneniya na territorii Ros. Federacii Prikazom M-va finansov Ros. Federacii ot 25 noyab. 2011 g. no 160n. URL: http://www.minfin.ru/ru/perfomance/accounting/mej_standart_fo/docs/.

3. Boronina E.S. Sovershenstvovanie procedur buhgalterskoy ocenki osnovnyh sredstv v uchetno-informacionnoy sisteme organizaciy // Nauch. Biblioteka dissertaciy i avtoreferatov disserCat. URL: http://www.dissercat.com/content/sovershenstvovanieprotsedur-bukhgalterskoi-otsenki-osnovnykh-sredstv-vuchetno-informatsion#ixzz2y01 bWPqB.

4. Agladze I.I. Nekontroliruyushchaya dolya: novye trebovaniya. URL: http://www.ippnou.ru/article.php?idarticle=009349 (data obrashcheniya: 10.10.2015).