IFRS-RAP (Автосохраненный).docx - FEDERAL...

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FEDERAL STATE-FUNDED EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION FINANCIAL UNIVERSITY UNDER THE GOVERNMENT OF THE RUSSIAN FEDERATION International Finance Faculty “COMPARATIVE ANALYSIS OF THE FINANCIAL REPORTS UNDER RUSSIAN ACCOUNTING STANDARDS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS” Prepared by : IFF 3-1 student Zarema Magomedkhazhieva Supervisor: Basalaeva E.V. PhD in Economic Science Moscow – 2016
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Independent Auditor’s Report According to the report, there have been audited the accompanying consolidated financial statements of OAO "Promsvyazbank" and its subsidiaries, which comprise the consolidated statement of financial position as at 31 December 2012 and the consolidated statements of income, comprehensive income, changes in equity and cash flows for 2012, and notes comprising a summary of significant accounting policies and other explanatory information. Audit has been conducted in accordance with Russian Federal Auditing Standards and International Standards. According to the auditor’s conclusion, the financial statements present fairly, in all material respects, the financial position of the Group as at 31 December 2012, and its financial performance and its cash flows for 2012. That means that auditor opinion is positive and he claims there are no material mistakes in information, provided by Promsvyzbank and
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  • Fall '16
  • IFRS, Rap

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