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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フォーマット: | 論文 |
言語: | Russian |
出版事項: |
North Caucasus Federal University
2022-05-01
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シリーズ: | Вестник Северо-Кавказского федерального университета |
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オンライン・アクセス: | https://vestnikskfu.elpub.ru/jour/article/view/1305 |