Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/29954| Title: | Preparing consolidated financial statements in accordance with IFRS |
| Authors: | Issakova, S. A. Moldabekova, A. S. Kenzhebayeva, M. T. Аlibekova, V. N. Tuleyeva, G. T. |
| Keywords: | Financial statements, Consolidated -- Kazakhstan Financial statements, Consolidated -- Law and legislation -- Kazakhstan Consolidation and merger of corporations -- Accounting International business enterprises -- Accounting Partnership -- Accounting Corporations -- Kazakhstan -- Accounting Corporations -- Kazakhstan -- Finance |
| Issue Date: | 2017 |
| Publisher: | University of Piraeus. International Strategic Management Association |
| Citation: | Issakova, S. A., Moldabekova, A. S., Kenzhebayeva, M. T., Аlibekova, V. N., & Tuleyeva, G. T. (2017). Preparing consolidated financial statements in accordance with IFRS. European Research Studies Journal, 20(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. |
| URI: | https://www.um.edu.mt/library/oar//handle/123456789/29954 |
| ISSN: | 11082976 |
| Appears in Collections: | European Research Studies Journal, Volume 20, Issue 3, Part A |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Preparing_Consolidated_Financial_Statements_in_Accordance_with_IFRS_2017.pdf | 377.8 kB | Adobe PDF | View/Open |
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