Work

Requirements and Principles of Financial Reporting in Ifrs

Year: 2024

Type: article

Abstract: According to the specified standard, separate financial statements are statements prepared by the parent company (i.e. the investor having control over the subsidiary) or the investor exercising joint control over the investee or having significant influence over it, in which investments are accounted for at cost or in accordance with IFRS (IFRS) 9 "Financial Instruments". Separate financial statements must be prepared in accordance with all applicable IFRS.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.14556867

Author: Umaraliev, S.S.

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W6930493038

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