CONSOLIDATED FINANCIAL STATEMENTS AS AN INFORMATION BASIS FOR MAKING MANAGEMENT DECISIONS
The relevance of the work is due to the growing role of the group of companies, holding companies with parent and subsidiary enterprises in mobilizing investments and ensuring the financial stability of national economies, as well as the need to increase their investment attractiveness and sustainability in the face of external and internal challenges. Taking into account the modern requirements of the current international financial reporting standards (IFRS), the article presents the methods of consolidated financial statements (CFR), shows the methodological foundations of the formation of CFR and provides an example of the preparation of financial statements of Gazprom PJSC. The research concerns the identification of structural and institutional factors that determine the effectiveness, sustainability and integration of Russia's consolidated financial statements into the global financial system. Companies with subsidiaries and affiliated enterprises in their structure prepare consolidated financial statements. To achieve the goals and objectives of the work, methods of analysis, synthesis, comparison and systematization of information from scientific literature, publications and practical reviews on management accounting and reporting were used. The data sources are the official websites of Gazprom PJSC, the Ministry of Economic Development, as well as analytical and statistical reports on the company. In conclusion, it is noted that consolidated financial statements remain the fundamental basis and information base for making informed management decisions.
Zhigunova N.V., Myasnikova D.D. “Consolidated financial statements as an information basis for making management decisions”, Research Result. Economic Research, 12(1), 88-99, DOI: 10.18413/2409-1634-2026-12-1-0-8
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