Pages: 217 - 223
Authors: Syroizhko V. V., Golikova G. V., Khorokhordin D. N.
Abstract: The main task of the development of accounting in Russia is its convergence with the practice in the countries with market economy. Of all the foreign models accounting in the domestic economy were selected by the international financial reporting standards. The article discusses the features of the application of IFRS when reflected in the consolidated financial statements acquisitions of private companies
Keywords: corporate structure, consolidated financial statements, the group’s associated companies, IFRS
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