BROADCAST METHOD AS A TOOL OF IMPROVING THE QUALITY OF CONSOLIDATED FINANCIAL STATEMENTS

Abstract

The article is devoted to research on topical issues of formation of the consolidated financial statements. The main problems that arise when adapting consolidated financial statement from national standards to international standards are identified. Analysis of existing methods of consolidation of financial statement was carried out, their advantages and disadvantage were identified. The method of data translation was proposed as a way of optimizing the process of forming statements by IFRS. Recommendations for its implementation by Ukrainian enterprises were developed.