Kostyuchenko V. Methodology and organizing of accounting and analysis of legal entity and its subsidiaries activity as one economic unit

The process of accounting and analysis of business group activity as one economic unit. Based on national and international standards of financial statements, the conceptual principles of methodology and organizing of accounting and analysis of legal entity and its subsidiaries activity as one economic unit have been developed and explained; recommendations how to use them in practice have been offered. Methods: dialectical method, historical and system approaches, induction and deduction, scientific abstraction, comparative characteristics, economic and statistic methods. The most important concepts of theory, methodology, organizing of accounting and analysis of legal entity and its subsidiaries activity as one economic unit have been investigated. International and national experience of internal business group transactions accounting and methodological basis of the process of financial statements consolidation have been analyzed. The methodology of consolidated financial statements has been developed; the new approaches of consolidated financial statements analysis on the basis of appraisal of business group value by traditional models and economic add value method have been suggested. The enterprises of Ukraine, the educational process.