REQUIREMENTS AND PRINCIPLES OF FINANCIAL REPORTING IN IFRS

Аннотация

According to the specified standard, separate financial statements are statements prepared by the parent company (i.e. the investor having control over the subsidiary) or the investor exercising joint control over the investee or having significant influence over it, in which investments are accounted for at cost or in accordance with IFRS (IFRS) 9 "Financial Instruments". Separate financial statements must be prepared in accordance with all applicable IFRS.