PREPARATION OF THE CONSOLIDATED FINANCIAL STATEMENTS IN ACCORDANCE WITH IFRS
Journal: AUDITOR
№ 16
, 2014
Rubrics: INTERNATIONAL STANDARDS
Authors:
Type:
Article
Pages:
from 60
to 67
Status:
Published
Received:
14.08.2015
Accepted:
14.08.2015
Published:
14.08.2015
Language:
Russian
Keywords:
accounting statements, consolidated financial statements, consolidation, capital, statement of financial position, associates, joint activities
Abstract (English):
The article presents the main methodological approaches and practical recommendations for the formation of the consolidated financial statements in accordance with International Financial Reporting Standards.
The article presents the main methodological approaches and practical recommendations for the formation of the consolidated financial statements in accordance with International Financial Reporting Standards.
Keywords:
accounting statements, consolidated financial statements, consolidation, capital, statement of financial position, associates, joint activities
accounting statements, consolidated financial statements, consolidation, capital, statement of financial position, associates, joint activities
1. O konsolidirovannoy finansovoy otchetnosti [Elektronnyy resurs] : feder. zakon ot 27 iyulya 2010 g. №208-FZ. Dostup iz sprav.-pravovoy sistemy «Konsul´tantPlyus».
2. Investitsii v assotsiirovannye i sovmestnye predpriyatiya [Elektronnyy resurs] : MSFO (IAS) 28 : vveden v deystvie prikazom M-va finansov RF ot 18 iyulya 2012 g. №106n. Dostup iz sprav.- pravovoy sistemy «Konsul´tantPlyus».
3. Komitet po mezhdunarodnym standartam finansovoy otchetnosti [Elektronnyy resurs] : ofitsial´nyy sayt. Rezhim dostupa: www.iasc.uk.org.
4. Ministerstvo finansov RF [Elektronnyy resurs] : ofitsial´nyy sayt. Rezhim dostupa: http:// www.minfin.ru.
