This paper is devoted to the systematization of information about the present stage of development of Russian statutory regulation of consolidated financial statements preparation and presentation. Complex of laws and regulations concerning the presentation of consolidated financial statements in Russia from 1991 until 2014 was the object of this research. The subject of research was the set of theoretical, methodological and practical issues of consolidated financial statements regulation. The authors highlighted the temporary stages of development of consolidated financial statements regulation in Russia based on applied accounting standards: national, mixed and international; formulated the key features of regulation of this type of reporting. The article also provides authors' position in relation to the prospects for further development of regulation of the consolidated financial statements in Russia. According to the authors, the transition to IFRSs is not the solution for all problems of accounting and financial reporting; IFRSs are rather a kind of "agreement" adopted by the world community about the unity of the accounting standards, which, first, require the correct application in practice in current editions and, secondly, will inevitably require continuous improvement. As part of the first aspect, there is an urgent need to ensure the "methodological support" IFRSs through official recognition in Russia so-called "optional" components of IFRSs (basis for conclusions, guidelines on implementing, illustrative examples). Secondly, it is necessary to create conditions that will allow Russian experts to take part in the discussion of the future of IFRSs.
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