The value of the analysis of consolidated financial statements and its stages in making management decisions
This article describes the main stages in planning a merger of companies, the stages of preparing the formation of consolidated statements, as well as approaches to the formation of consolidated statements in accordance with IFRS. The structure of the balance sheet, compiled according to the requirements of RAS and IFRS, is considered, conclusions are drawn about the identity of the structure of the balance sheet form according to RAS and according to IFRS, as well as the breadth of the balance sheet indicators provided for by IFRS.