%0 Journal Article %T Presentation of Interests of Participants in Limited Liability Companies in Individual and Consolidated Financial Statements under IFRS %A Neelova, N.V. %K fi nancial statements, IFRS, limited liability companies, interests of participants, puttable instruments %J Auditor %D 2019 %N 5 %P 11 %I INFRA-M Academic Publishing LLC.