Preparing Consolidated Financial Statements in Accordance with IFRS

S.A. Issakova, A.Sh. Moldabekova, M.T. Kenzhebayeva, V.N. Ð Libekova and G.T. Tuleyeva

European Research Studies Journal, 2017, vol. XX, issue 3A, 458-469

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.

Keywords: integration; consolidated reporting; consolidation; parent organization; subsidiary; group; control; minority interest; dividend policy; adjustment; international standards. (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:ers:journl:v:xx:y:2017:i:3a:p:458-469

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