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RUSSIAN COMPANIES TRANSITION TO REPORTING UNDER IFRS AS THE STAGE OF PREPARATION FOR IPO
Khomyakov Dmitry Pavlovich
Southern Federal University
master's degree in "Finance and Credit"
Southern Federal University
master's degree in "Finance and Credit"
Abstract
In this paper, using the methods of system and statistical analysis as well as analysis of the literature, we studied features, stages and modern problems of Russian companies transition to International Financial Reporting Standards. The study found that for Russian companies, there are a number of problems which could complicate and delay the already complex process of transformation statements. Identified key issues that need to pay attention to the company plans to enter the IPO.
Keywords: information disclosure, Initial public offering, international financial reporting standards, the international capital market, the issuer, transformation
Category: 08.00.00 Economics
Article reference:
Russian companies transition to reporting under IFRS as the stage of preparation for IPO // Modern scientific researches and innovations. 2015. № 7. P. 3 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/07/56782
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