Solodka N. Accounting and auditing of intragroup transactions at enterprises.

The thesis paper presents the complex characteristics of the economic nature of the processes of "integration", categories "group of enterprises", "holding company", "subsidiary company". The intragroup transactions are separated within the group of enterprises; the current state, dynamics and the groups of the sugar industry enterprises development tendencies are analyzed; the conceptual content of accounting and internal audit of intragroup transactions in the corporate governance system is established. It is determined that their analytical accounting arrangement does not fully meet modern information requirements of management according to the current accounting methodology evaluation of intragroup transactions. The conceptual disadvantage of the current methodology is that information on transactions with both subsidiary and associated companies is accumulated on a single account, and there are difficulties in eliminating intragroup transactions in drawing up consolidated statements. A number of proposals have been made to solve this problem on improving the plan of accounts to reflect the transfer of assets and liabilities among the Group's enterprises. Accounting for such transactions is proposed to be carried out in a separate book-keeping account 32 "Intragroup transactions" with the opening of relevant sub-accounts. In order to regulate the order of drawing and control of the consolidated financial statements in terms of intragroup transactions, the elements of corporate accounting policy of the group of enterprises regulating the accounting of intragroup transactions in terms of methodological and organizational and technical component are proposed, in particular, the objects of accounting are facilitated and, as a result, it will provide consolidation process and allow to obtain reliable consolidated financial statements on the activity of the group.