Peculiarities of forming the report on financial results in accordance with IFRS

All the changes in the financial results report that the Russian accountant faces today are related to the transition of Russian accounting and reporting to international accounting standards. As a result, the essence of the financial results report, which is applied in Russia, largely comes close to the requirements of international accounting standards. For this reason, it is necessary to study the specifics of the formation of the financial results report in accordance with international standards and compare with the Russian form of this report.