Opportunities and limitations of IFRS 10 for the development of global multipolarity in the digital economy

The International Financial Reporting Standard (IFRS) 10 determines the consolidated mechanisms for assets, obligations, financial results of business groups in world industry markets. The issues of takinginto account the multipolar interests of the participants, the completeness, the reliability ofpresentation in theconsolidated reporting are the subject of the study, the individual results of which are set out in this article.