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International Accounting

29(275) - 2013 August

Actual issues of formation of consolidated financial statements for 2012

Vol. 16, Iss. 29, AUGUST 2013

Available online: 7 August 2013

Subject Heading: REFORMING of REPORTING

JEL Classification:

Ilysheva N.N. Doctor of Economics, Professor, Head of the Department of Analysis, Accounting and Labor Economics, the Ural Federal University named after the first Russian President B.N. Yeltsin
ankor27@mail.ru

Neverova O.S. PhD in Economics, chief accountant, "METKOMBANK" JSC
neverovaos@metcom.ru

Conceptual stages of conversion of the consolidated financial statements to the international standards are considered in the article. Actual issues of the formation of consolidated financial statements are presented and discussed. The experts faced it during the preparation the reporting for 2012.

Keywords: consolidated financial statements, International Financial Reporting Standards, qualitative characteristics of financial statements, importance

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

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April 2024