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Subject of consolidated reporting


The subject of consolidated reporting is a financial authority, the chief manager of budgetary funds, an authority performing in relation to a state (municipal) institution the functions and powers of a founder, or another person responsible for preparing the consolidated accounting (financial) report1.

  1. CPC RF, CCP RF, as amended on 2019-05-29, art. 15.15-6, subpara. 2 // RSZ RF. 2002. No. 1. Art. 1. ↩

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