BASIC TECHNIQUES AND METHODS OF TRANSFORMATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH IFRS
The article is devoted to the concept of basic techniques and methods of transformation of financial statements of Russian enterprises in accordance with the provisions of international financial reporting standards (IFRS). Transformation is one of the most common ways of reporting under IFRS, but there is no single model of transformation in the accounting practice of Russia. In the article the algorithm of transformation of financial statements under IFRS within which the main stages and options of transformation of financial statements of the Russian enterprise according to IFRS are considered is offered