Integrated corporate structures: problems of accounting theory and methodology

In the article, the theoretical and methodological problems of reflecting accounting information on the activities of integrated corporate structures are discussed. The current state of the consolidated financial statements and the consolidated accounting is considered. The current problem of conducting non-equity consolidation of the financial statements of parent and subsidiary companies has been studied. The methodological problem of compiling combined financial statements is analyzed. The article highlighted two approaches to the preparation of consolidated financial statements. As a result, a matrix of theoretically possible accounting methods for integrated corporate structures was proposed.