TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS

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 financ...

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Vydané v:	Вестник Северо-Кавказского федерального университета číslo 3; s. 154 - 159
Hlavný autor:	Anna V. Chernyavskaya
Médium:	Journal Article
Jazyk:	Russian
Vydavateľské údaje:	North Caucasus Federal University 01.05.2022
Predmet:	consolidated financial statements group of companies international financial reporting standards parent company subsidiary группа компаний дочерняя компания консолидированная отчетность материнская компания международные стандар-ты финансовой отчетности
ISSN:	2307-907X
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Shrnutí:	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:	2307-907X