ACCOUNTING STATEMENTS AT THE STAGE OF REORGANIZATION OF THE ENTERPRISE. THE MAIN DIFFERENCES OF INTERNATIONAL STANDARDS FROM THE RUSSIAN PRACTICE

In this paper, a comparative analysis is considered in accounting reporting approaches in the context of reorganization or takeover under IFRS and RAS. The purpose of this work is to identify key differences in the formation of the company's accounting statements. In conclusion, conclusions were drawn about the most significant differences in accounting campaigns.