Encyclopedia

Financial reporting of the issuer


The issuer's financial statements — financial statements prepared by the issuer in accordance with Federal Law No. 208-FZ of July 27, 2010 "On Consolidated Financial Statements" in cases where this issuer, together with other organizations, in accordance with the "International Financial Reporting Standards" (hereinafter referred to as IFRS) does not form a group1.

  1. Federal Law No. 39-FZ of April 22, 1996 "On the Securities Market", as amended on April 9, 2026, Article 2, paragraph 28 // Official Gazette of the Russian Federation. 1996. No. 17. Article 1918. ↩

Laws with commentary

Codes and federal laws