Methods of transformation statements in IFRS

The book described methods of transforming financial statements, based on the introduction of corrective entries in statements eliminate discrepancies in figures presented in it according to the rules and regulations of the legislation of the Republic of Belarus and the International Financial Reporting Standards (IFRS).
Key topics:
- Common approach to the transformation of the financial statements
- Reclassified adjustments for reporting under IFRS
- Description of the main transformational records
The focus is on a comparative analysis of differences between treatment methods taking into account the valuation of objects to be disclosed in the financial statements and ensure the visibility of how the procedure should be carried out transformation.
It is intended for accountants, economists, as well as teachers and students of economic specialties.