Consolidation of financial statements as per IFRS
Order a callНеобходим для того, чтобы:
- получить консолидированную информацию (внешняя отчётность) по группе компаний (холдингу) в соответствии со стандартами МСФО;
- получить заключение для предоставления в банк, инвесторам или учредителям;
- привлечь дополнительное финансирование или кредитование;
- повысить прозрачность бизнеса, улучшить репутацию компании на рынке.
Консолидированная финансовая отчётность
— это отчётность группы компаний, представленная как та, которая относится к единому хозяйствующему субъекту. Её формируют в соответствии со стандартами МСФО. В соответствии с отечественным законодательством, предоставлять консолидированную финансовую отчётность обязаны кредитные и страховые организации, а также другие предприятия, ценные бумаги которых допущены к организованным торгам путём их включения в котировальный список.
Консолидация отчётности по МСФО позволяет получить консолидированную информацию (внешняя отчётность) по группе компаний (холдинг) в соответствии со стандартами МСФО. В итоге заказчик получает заключение, которое можно предоставлять в банки, инвесторам или учредителям, привлекая новые финансовые потоки от них, а также повысив таким образом прозрачность бизнеса и укрепив репутацию компании на рынке.
- 13 место в рейтинге по налоговому консалтингу
- 23 года успешной работы
- 25 аттестованных аудиторов в штате
- 1000 выданных заключений
- 6000 клиентов
Consolidation of financial statements is one of the services of ACG “AIP”. It provides for the development of consolidated financial statements of a group of related organizations by combining their balances of income and expenditure, similar asset items, profit & loss accounts of the parent company and subsidiaries. The result is a general package of reports for a group of companies as for one organization.
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Learn more about consolidation of financial statements
The service for consolidation of financial statements as per IFRS is required when several companies merge into a holding company or one company acquires the status of a controlling member of the other. According to the norms of international financial reporting standards, a set of consolidated financial statements documentation shall include the following reports:
- balance report;
- profit report;
- loss report;
- report on changes in equity;
- report on movements of money.
Results of consolidation of financial statements in AIP
The principles of consolidation of financial statements in our ACG consist in the elimination of misinterpretation of the individual indicators of the companies of the group. For this reason, first of all, our specialists correctly reflect their individual indicators, excluding turnover within the group. This approach prevents incorrect determination of the final list of organizations whose data will be merged, which, in turn, will exclude serious financial losses in the future. The results of our work:
- A set of documents on consolidation of the financial statements of IFRS;
- Calculations of adjustments, corrections and explanations;
- Optimized consolidation and transformation models;
- A description of the work performed, a set of tables and a navigator for it.
Methods of consolidation of financial statements:
- Full – when merging or buying subsidiaries, a consolidated statement of assets of structural divisions is developed;
- Proportional – reflects the reporting of only those assets owned and used by the structural unit;
- Equity participation – reflects the reporting at the nominal value of investments in associated companies.
practicing experts in the
field of audit and law
tax consultations
provided
inventories under the supervision
of our company's auditors
successfully conducted audits
and issued conclusions
corrected errors based
on the audit results
primary documents
analyzed by auditors
Advantages of consolidation of financial statements in AIP:
- High competitiveness of the company;
- Raising investments from abroad and entering the international market;
- Improvement of the internal management system through the use of unified accounting, management and control methods;
- Use of visual aids of the report, which simplifies the process of understanding consolidation;
- Identification of the existing risks that may reduce the level of loyalty to the company in the future;
- Consulting support by AIP employees during and after the inspection.
Stages of consolidation of financial statements in AIP:
- Determination of the final list of companies that will be merged into a holding, identification of the share of net assets;
- Transformation of the financial statements of each of them, unification of their accounting policies. Allocation of operations within the group and mutual settlements;
- Calculation of goodwill as of the date of purchase of a subsidiary;
- Provision of a reporting package to the customer.
