The methods and evaluation of RIC integrated business indicators

Abstract

In the conditions of transition to international financial reporting standards (hereinafter – IFRS), the issues of developing a methodology for analyzing of the Russian consolidated financial statements, prepared in accordance with the requirements of the international format, are of particular relevance. In order to develop a methodology for analyzing of consolidated financial statements, the authors developed key indicators RIC of integrated business, based on the application of institutional analysis, as well as the coefficient method of relative indicators. The key RIC indicators, presented in the article, are intended to perform express analysis of consolidated financial statements, since they will provide a basic picture of the financial situation of a group through a series of simple calculations. The research results can be used in the transformation of statements, as well as in the construction of consolidated financial statements, generated in Russia in accordance with the IFRS requirements.