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Preparing Consolidated Financial Statements in Accordance with IFRS

Author

Listed:
  • S.A. Issakova
  • A.Sh. Moldabekova
  • M.T. Kenzhebayeva
  • V.N. Ð libekova
  • G.T. Tuleyeva

Abstract

The article considers specifics of preparation of consolidated financial statements in Kazakhstan companies in accordance with international financial reporting standards.This article considers the features of the preparation of consolidated financial statements in Kazakhstani organizations in accordance with international financial reporting standards that are necessary to provide accurate and fair information on the economic activities of the Group. The IFRS reporting ensures more accurate assessment of the financial status of the company, its changes, the results of the Group's performance, as well as it enables a greater independence of decision-making.

Suggested Citation

  • S.A. Issakova & A.Sh. Moldabekova & M.T. Kenzhebayeva & V.N. Ð libekova & G.T. Tuleyeva, 2017. "Preparing Consolidated Financial Statements in Accordance with IFRS," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 458-469.
    • Handle: RePEc:ers:journl:v:xx:y:2017:i:3a:p:458-469
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    File URL: http://ersj.eu/dmdocuments/2017-xx-3-a-30.pdf
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    References listed on IDEAS

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    Cited by:

    1. E.A. Sharovatova & I.A. Omelchenko & E.P. Scherbakova & T.R. Martirosyan & E.Yu. Demyanenko, 2019. "The Role of Accounting for the Innovation-oriented Organizations in Digital Economy," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 2), pages 379-392.
    2. O.G. Semenyuta & K.V. Dudko, 2019. "Bank Reporting in the Context of Sustainable Development," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 2), pages 367-378.
    3. E.M. Akhmetshin & N.A. Prodanova & L.B. Trofimova & P.S. Probin & O.G. Grigorieva & V.V. Smirnova, 2018. "Institutional Analysis of the Regulatory and Legal Framework for Financial Reporting Control in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 130-141.

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