Accounting financial statements: information disclosure

This article discusses the disclosure provisions in annual and interim consolidated financial statements. The measures that influenced the disclosure of information for both professional investors and ordinary citizens are described, which make it possible to prevent foreign states from introducing new prosecutions against Russian legal entities. Regulatory documents are analyzed and measures are indicated to limit the dissemination of information from organizations, as well as Russian banks and financial sector organizations to publish accounting (financial) statements on the website of the Bank of Russia and their own websites.