Abstract:

In accounting, reports (statements) are understood as a set of approved forms that have to be presented to all stakeholders and are drawn up according to certain principles. These principles are formulated in many foreign and national regulatory documents, such as IFRS 1, Presentation of Financial Statements, IFRS 7, Cash Flow Statements, IFRS 14, Segment Reporting, Russian Accounting Regulations 4/99 “Financial Statements of an Organization”. On the other hand, the reports are the forms the management team of an enterprise needs to make management decisions. These forms are developed by enterprises independently. Internal forms of financial statements usually have to be worked out either because of the lack of standard analytical groups of information in software products intended for use at enterprises, or because of the need for non-standard grouping of information. The forms of financial statements intended for external use are drawn up according to certain rules, approved by the relevant regulatory documents, and filling them in does not present much difficulty. Therefore, in this paper we will focus on the procedure of covering internal financial information when preparing consolidated financial statements at holding companies in accordance with the objectives of merger. The study proposes the authors’ approach to using the tools of the theory of systems when covering information in the internal financial statements, which imply using non-standard information groupings.