22.01.2013
The Ministry of Finance of the Russian Federation pointed out that the obligation to publish consolidated financial statements are not depends on if organization has subsidiaries and (or) affiliated companies in a letter dated by 20.12.12 № 07-02-06/308.
This obligation is provided for credit, insurance companies, as well as for those whose shares are admitted to public trading. From the 2012 year consolidated financial statements prepared according to IFRS.
Теги: Consolidated financial statement , The Ministry of Finance of the Russian Federation
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