1. OAR@UM
  2. External Research Collection
  3. Social Sciences
  4. Finance
  5. European Research Studies Journal
  6. 2017
  7. European Research Studies Journal, Volume 20, Issue 3, Part A
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/29954
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dc.contributor.authorIssakova, S. A.-
dc.contributor.authorMoldabekova, A. S.-
dc.contributor.authorKenzhebayeva, M. T.-
dc.contributor.authorАlibekova, V. N.-
dc.contributor.authorTuleyeva, G. T.-
dc.date.accessioned2018-05-14T12:19:54Z-
dc.date.available2018-05-14T12:19:54Z-
dc.date.issued2017-
dc.identifier.citationIssakova, 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.en_GB
dc.identifier.issn11082976-
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/29954-
dc.description.abstractThe 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.en_GB
dc.language.isoenen_GB
dc.publisherUniversity of Piraeus. International Strategic Management Associationen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectFinancial statements, Consolidated -- Kazakhstanen_GB
dc.subjectFinancial statements, Consolidated -- Law and legislation -- Kazakhstanen_GB
dc.subjectConsolidation and merger of corporations -- Accountingen_GB
dc.subjectInternational business enterprises -- Accountingen_GB
dc.subjectPartnership -- Accountingen_GB
dc.subjectCorporations -- Kazakhstan -- Accountingen_GB
dc.subjectCorporations -- Kazakhstan -- Financeen_GB
dc.titlePreparing consolidated financial statements in accordance with IFRSen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleEuropean Research Studies Journalen_GB
Appears in Collections:European Research Studies Journal, Volume 20, Issue 3, Part A

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