Analysis of the concepts category clarifications “group” to accounting for ifrs


Bradul O.M. , Yunatskyy M.O.

Reveals the dynamics of mergers, mergers and acquisitions in today’s global economy, 
the importance of an objective assessment of capital assets and the consolidation of the balance 
sheet entities – participants. The results of the formation of enterprise groups in a business 
combination in different countries. Reveals the fundamental principles of formation of 
standardized procedures for accounting purposes of Capital Measurement corporate groups. 
The results of the critical analysis of the concept of “enterprise association” and “business 
The basic concept explanation category “group” that exist in the international practice. 
Shows the comparative analysis of different conceptual approaches in the provisions of the 
basic principles and guidelines for positioning united enterprise.Identified some shortcomings 
in the procedures regulated association of companies in terms of consolidation of profits and 
capital. The expediency of the use of the purchase method, which is seen as having advantages 
in improving the quality and reliability of financial information, in particular contributes to 
increase the comparability of the consolidated statements of different companies, eliminating 
the need for alternative methods, as opposed to the equity method.