Recognition of IFRS Documents

21 January 2024, 19:09

3. Recognition of international standard documents is understood as the process of making a decision to introduce each international standard document into force on the territory of the Russian Federation, consisting in the sequential performance of the following actions:

a) official receipt of an international standard document from the Foundation;

b) expert assessment of the applicability of the international standard document on the territory of the Russian Federation (hereinafter - expert assessment);

c) adoption of a decision to introduce the international standard document into force on the territory of the Russian Federation;

d) publication of the international standard document

Source: Government Decree of the Russian Federation dated 25.02.2011 No. 107 (as amended on 27.01.2012) "On Approval of the Regulation on Recognition of International Financial Reporting Standards and Interpretations of International Financial Reporting Standards for Use within the Territory of the Russian Federation"

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Морфология

Род

Понятие «признание документов мсфо» среднего рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	признания документов мсфо	признания документов мсфо
Д	признанию документов мсфо	признанию документов мсфо
В	признание документов мсфо	признание документов мсфо
Т	признанием документов мсфо	признанием документов мсфо
П	признании документов мсфо	признании документов мсфо