Abstract
The article Describes the need to provide the investor with consolidated financial statements of the agricultural holding and personalized (individual) information about the organization participating in the consolidated group. Personalized information contains data for the investor to form an opinion on the liquidity, solvency of the organization, a member of the consolidated group, and forecast future cash flows and their distribution. It is impossible for an investor to forecast future earnings and their distribution without reliable, complete, and timely information. There is a need for qualitative characteristics of accounting statements of agricultural holdings. In this article, the qualitative characteristics presented in the reporting Concept are supplemented with qualitative characteristics related to consolidated reporting for agricultural holdings in order to increase its usefulness for users.
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