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Home | Services | Audit |Transformation of reporting accounts

Transformation of reporting accounts

Audit of the financial statement made under IFRS, besides verification of structure, content and correctness of reporting, has an objective of detecting of report’s conformity to IFRS despite of method its formation: transformation of reporting accounts or or double accountancy of operations (according to national framework and IFRS).


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Transformation method is data transfer from national report to international one. Herewith some figures of report such as assets, liability and equity are adjusted to international requirements.

If the double – accounts method was chosen any business operation is reflected severally under National standarts and IFRS so you can get reports after requested framework.

 

 

 

Audit of statements formed by transformation method needs:

  • to provide audit procedures of statement prepared by Ukrainian standards, express the opinion on whether the financial statements are prepared in all material respects, in accordance with an applicable financial reporting framework and are presented fairly;

  • audit of consolidated statement if needed

  • audit of adjustments

Only after this procedures auditor can express his opinion.

The other situation is for the audit of reporting statements compiled according double – accounting method. Audit procedures do not include audit of Ukrainian reports. As all operations are keeped consequentially


Price of transformation of reporting accounts >>>

transformation of reporting accounts, transformation to IFRS Ukraine Kiev Kyiv, audit of adjustments

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