305
• report on the movement of private capital;
• report on cash flows.
Consolidation also includes comments to financial statements when compiling a
financial
statement, compliance with accounting policy rules, and explanatory
information that is regulated by standards.
Standards governing the formation and presentation
of consolidated financial
statements, in particular:
• IFRS 10 "Consolidated (consolidated) financial statements";
• (IAS) 28 "Investments in dependent businesses and joint ventures"
• (IFRS) 3 "Business combinations";
• (IFRS) 12"Disclosure of information on participation in other business
entities";
• (IFRS) 11 "Agreements on joint activities";
• (IAS) 27 "Separate financial reports";
• (IAS) 36 "Asset depreciation".
Now, depending on the application of international standards and the method of
consolidation, we will consider the degree of influence of the general organization on
other groups.
