Home  Journals  International Accounting  5(155) - 2011 February

Requirements and principles to preparation of the consolidated financial reporting of the russian organizations

Available online: 7 February 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Today requirements to drawing up and representation of the annual and intermediate consolidated financial reporting of the Russian organisations are defined by the Federal law from July, 27th, 2010 № 208-FZ «About the consolidated financial reporting» which at official level fixes obligatory application of the International standards of the financial reporting concerning this point in question.
     Thereupon in article modern edition IAS 27 «The consolidated and separate financial reporting» which considers all amendments made to the document and changes is resulted and analyzed.

Keywords: International Financial Reporting Standards, IAS 27 «The consolidated and separate financial reporting», the parent organisation, group, the affiliated organisation

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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