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Consolidation of financial statements according to IFRS and RAS
Journal: Business Education in the Knowledge Economy (Vol.5, No. 3)Publication Date: 2019-11-19
Authors : Kotlyar Ekaterina; Pushkareva Elizaveta;
Page : 59-61
Keywords : Consolidated Financial Statements; RAS; IFRS; Consolidation of Financial Statements;
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Abstract
This article discusses the concept of consolidation of financial statements and compares it with Russian accounting standards and with international financial reporting standards. In addition, it is about rules, methods and benefits of financial statements that adopt IFRS.
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Last modified: 2019-11-19 12:09:08