Encyclopedia

Consolidated Financial Statements


Consolidated financial statements — in the case of preparing consolidated financial statements of the issuer, such financial statements for the last completed fiscal year are included as part of the quarterly report for the second quarter. The annual financial statements of the issuer, as well as the consolidated financial statements of the issuer for two completed fiscal years preceding the last completed fiscal year, are not submitted as part of the quarterly report (ceased to be in force on 2011-11-21)1.

  1. Federal Law No. 185-FZ dated December 28, 2002, "On amendments and additions to the Federal Law 'On the securities market' and on an addition to the Federal Law 'On non-commercial organizations'", as amended on October 16, 2006, Article 1, paragraph 24, ceased to be in force on November 21, 2011 // Official Gazette of the Russian Federation. 2002. No. 52. Item 5141. ↩

Laws with commentary

Codes and federal laws