Home  Journals  International Accounting  44(194) - 2011 November

The role of the IFRS in preparing for an IPO

Available online: 25 November 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

This article highlights the problems of realizing IPO by Russian companies. The major attention is given to the preparing and using of IFRS financial statements. Recently, these problems are becoming most urgent as more and more companies are implementing or planning IPO and also planning to attract foreign investment. The authors considered major requirements to financial information which is used by companies in the time of entering the international capital market. Major problems which concerns IFRS statement preparing are indicated and recommendations are formulated.

Keywords: initial public offering, IFRS, international capital market

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

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