РАСПРЕДЕЛЕНИЕ ПРИБЫЛИ НА ПОПОЛНЕНИЕ ОБОРОТНЫХ СРЕДСТВ ПО РЕШЕНИЮ АКЦИОНЕРОВ: ВЗГЛЯД МСФО

The purpose of the article is to clarify the legality of the creation of reserves to replenish current assets of companies reporting in the accordance with IFRS. The method of research is the contextual analysis of IFRS and the legislation on joint stock companies selected CIS countries. The requirements of IFRS and national legislations of the selected CIS countries are analyzed on the legality of the creation and use of reserves to replenish current assets in the article. Justified that companies that prepare their financial statements according to IFRS may create a reserves and use them to replenish current assets, if the creation of such funds provided by the legislation, statutory documents or accounting policy.