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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Détails bibliographiques
Auteur principal: Anna V. Chernyavskaya
Format: Article
Langue:Russian
Publié: North Caucasus Federal University 2022-05-01
Collection:Вестник Северо-Кавказского федерального университета
Sujets:
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
Accès en ligne:https://vestnikskfu.elpub.ru/jour/article/view/1305

Internet

https://vestnikskfu.elpub.ru/jour/article/view/1305

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