1. 1. Cabinet of Ministers of Ukraine. (1998). On approval of the Program for the reform of the accounting system with the application of international standards (Decree No. 1706, October 28). Retrieved from http://zakon3.rada.gov.ua/laws/show/1706-98-%D0%BF [in Ukrainian].
2. 2. Panteleiev, V. P. (2014). Evolution of accounting quality: from economic theory through consolidation of financial reporting to corporate social responsibility. Accounting. Economy. Management, 4. Retrieved from http://194.44.12.92:8080/xmlui/bitstream/handle/123456789/1441/%D0%9F%D0%B0%D0%BD%D1%82%D0%B5%D0%BB%D0%B5%D1%94%D0%B2%20%D0%BC%D0%B5%D0%BD%D0%B5%D0%B4%D0%B6%D0%BC%D0%B5%D0%BD%D1%82.pdf?sequence=1 [in Ukrainian].
3. 3. The Sarbanes-Oxley Act. (2002). Retrieved from http://www.soxlaw.com/.
4. 4. Hodniuk, I. (2016). Method and legislative regulation of consolidation financial statements. The institute of accounting, control and analysis in the globalization circumstances, 1. Retrieved from http://sophus.at.ua/IA_2016_1/4_godnjuk_irina-normativne_reguljuvannja_ta_metodi.pdf [in Ukrainian].
5. 5. Kucher, S. V. (2016). Consolidated financial statements in Ukraine: normative and legal regulation state. The Journal of Zhytomyr State Technological University. Series: Economics, 3, 19-25. Retrieved from http://ven.ztu.edu.ua/article/view/79435/85458.