%0 Journal Article %T Features of consolidation of pension plans and pension funds within the group of entities in accordance with IFRS %A Evseev, E.. %A Anokhova, E.V. %K International Public Sector Accounting Standards, Provisions and Contingent Liabilities %J Auditor %D 2015 %N 1 %P 6 %I INFRA-M Academic Publishing LLC.