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Эмпирические И Теоретические Исследования Консолидированного Учета В Современной Системе Счетоведения И Счетоводства

Author

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  • Горшкова Н. В.

Abstract

В статье рассмотрена взаимосвязь между теорией и практикой бухгалтерского учета, выделены современные этапы реформирования бухгалтерского учета и отчетности, связанные с интеграционными процессами в экономике РФ. На основе проведенного исследования автор предлагает выделить в системе счетоводства и счетоведения кластер консолидированного учета, включающий финансовый, управленческий и налоговый учет в рамках холдинговой структуры.The interrelation between the theory and accounting practice is considered, the present stages of reforming of accounting and the reporting, connected with integration processes in economy of the Russian Federation are allocated in the article. On the basis of the conducted research the author proposes to allocate the cluster of the consolidated account in the system of bookkeeping, including financial, administrative and tax account within the limits of the holding structure

Suggested Citation

  • Горшкова Н. В., 2011. "Эмпирические И Теоретические Исследования Консолидированного Учета В Современной Системе Счетоведения И Счетоводства," Вестник Волгоградского государственного университета. Серия 3: Экономика. Экология, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования «Волгоградский государственный университет», vol. 3(2), pages 173-178.
    • Handle: RePEc:scn:028142:14039691
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