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THE CRITICAL ISSUES OF FINANCIAL REPORTING OF MEDIA HOLDINGS
Khan Tatyana Fenuevna
Financial University under the Government of the Russian Federation
Financial University under the Government of the Russian Federation
Abstract
The article describes the problems connected with Russian media holdings` reporting and its reading. The need to form consolidated financial statements of media holding companies results from the increasing requirements for the disclosure of the total performance result of media holdings in market condition, along with strengthening of the concentration of capital in the media industry. The problem of the formation of deferred tax liabilities within the holding is considered.
Keywords: consolidated financial statements, deferred tax liability, financial reporting, IAS, inter-company transactions, media holding, parent organization, RAS
Category: 08.00.00 Economics
Article reference:
The critical issues of financial reporting of media holdings // Modern scientific researches and innovations. 2017. № 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/02/78764
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