TY JOUR TI The Process of Budgeting in the Context of the Transition to IFRS Reporting KW fi nancial reporting KW IFRS KW budgets KW budget for operating activity KW budget for investment activity KW budget for fi nancial activity KW General budget KW management report KW control. JO Auditor AU Dmitrieva, I.. AU Mashinistova, G.E. AU Kharakoz, Y.. PY 2018 IS 4 PB INFRA-M Academic Publishing LLC.