IMPROVEMENT OF ORGANIZATIONAL MECHANISMS OF CONSOLIDATED FINANCIAL REPORTING IN JOINT STOCK COMPANIES
Abstract
Determining the separate stages of the organizational aspects for the preparation of consolidated financial statements and the formation of items related to the accounting policy are disclosed. Ways to make the reporting process more efficient and accurate by improving organizational mechanisms are considered. Also, it is proposed to strengthen the internal control systems and innovative approaches that can be used in this process. The results of the work serve to increase the financial transparency of joint-stock companies and strengthen their investment attractiveness.
Keywords:
consolidated financial reporting joint-stock companies organizational mechanisms financial reporting innovative approaches economic efficiency internal control investment attractiveness modern technologiesReferences
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