%0 Journal Article %T FEATURES OF FORMATION OF CONSOLIDATED STATEMENTS IN AGRO HOLDINGS §°§ã§à§Ò§Ö§ß§ß§à§ã§ä§Ú §æ§à§â§Þ§Ú§â§à§Ó§Ñ§ß§Ú§ñ §Ü§à§ß§ã§à§Ý§Ú§Õ§Ú§â§à§Ó§Ñ§ß§ß§à§Û §à§ä§é§Ö§ä§ß§à§ã§ä§Ú §Ó §Ñ§Ô§â§à§ç§à§Ý§Õ§Ú§ß§Ô§Ñ§ç %A Govdya V. V. %A Degaltseva Z. V. %J Polythematic Online Scientific Journal of Kuban State Agrarian University %D 2013 %I Kuban State Agrarian University %X In the article, we have considered the problems of consolidated financial statements through the formation of unified corporate accounting policies in agro holding %K AGRO HOLDING %K ACCOUNTING RESEARCH CLUSTER %K CORPORATE ACCOUNTING POLICIES %K CONSOLIDATED STATEMENTS %U http://ej.kubagro.ru/2013/05/pdf/67.pdf