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Austrian Journal of Humanities and Social Sciences, Issue 1-2/2015

Features reflect the acquisitions of the companies in the consolidated financial statements in accordance with IFRS

DOI: https://doi.org/10.29013/AJH-15-1.2-217-223

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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