TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS

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Názov: TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS
Autori: Anna V. Chernyavskaya
Zdroj: Вестник Северо-Кавказского федерального университета, Vol 0, Iss 3, Pp 154-159 (2022)
Informácie o vydavateľovi: North Caucasus Federal University, 2022.
Rok vydania: 2022
Zbierka: LCC:Economics as a science
Predmety: консолидированная отчетность, группа компаний, международные стандар-ты финансовой отчетности, дочерняя компания, материнская компания, consolidated financial statements, group of companies, international financial reporting standards, subsidiary, parent company, Economics as a science, HB71-74
Popis: Questions preparation of the first IFRS financial statements are now more urgent. Many Russian companies decide to start preparation of the consolidated financial statements under IFRS in order to attract foreign investment. Article detail reveals the basis for the formation of the first IFRS financial statements , which is an urgent issue for many Russian companies , as well as for a wide range of experts in the preparation of financial statements under IFRS
Druh dokumentu: article
Popis súboru: electronic resource
Jazyk: Russian
ISSN: 2307-907X
Relation: https://vestnikskfu.elpub.ru/jour/article/view/1305; https://doaj.org/toc/2307-907X
Prístupová URL adresa: https://doaj.org/article/fefac43b3fd0416f8bccce24e37a5cec
Prístupové číslo: edsdoj.fefac43b3fd0416f8bccce24e37a5cec
Databáza: Directory of Open Access Journals
Popis
Abstrakt:Questions preparation of the first IFRS financial statements are now more urgent. Many Russian companies decide to start preparation of the consolidated financial statements under IFRS in order to attract foreign investment. Article detail reveals the basis for the formation of the first IFRS financial statements , which is an urgent issue for many Russian companies , as well as for a wide range of experts in the preparation of financial statements under IFRS
ISSN:2307907X