TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS

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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Bibliographic Details
Main Author:	Anna V. Chernyavskaya
Format:	Article
Language:	Russian
Published:	North Caucasus Federal University 2022-05-01
Series:	Вестник Северо-Кавказского федерального университета
Subjects:	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
Online Access:	https://vestnikskfu.elpub.ru/jour/article/view/1305

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