COMPOSITION AND PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENTS OF A GROUP IN ACCORDANCE WITH NAS AND IFRS

National Accounting Standard 1 “General Requirements for Financial Reporting”: Order of the Ministry of Finance of Ukraine No. 73, February 7, 2013. Retrieved September 5, 2025, from https://zakon.rada.gov.ua/laws/show/z0336-13#Text

National Accounting Standard 2 “Consolidated Financial Statements”: Order of the Ministry of Finance of Ukraine No. 628, June 27, 2013. Retrieved April 5, 2025, from https://zakon.rada.gov.ua/laws/show/z1223-13#Text

National Accounting Standard 19 “Business Combinations”: Order of the Ministry of Finance of Ukraine No. 163, July 7, 1999, updated January 12, 2023. Retrieved April 2, 2025, from https://zakon.rada.gov.ua/laws/show/z0499-99#Text

National Accounting Standard 12 “Financial Investments”: Order of the Ministry of Finance of Ukraine No. 91, April 26, 2000. Retrieved April 5, 2025, from https://zakon.rada.gov.ua/laws/show/z0284-00#Text

National Accounting Standard 21 “Effects of Changes in Foreign Exchange Rates”: Order of the Ministry of Finance of Ukraine No. 193, August 10, 2000. Retrieved April 5, 2025, from https://zakon.rada.gov.ua/laws/show/z0515-00#Text

Hubachova, O. M., & Melnyk, S. I. (2021). Accounting in foreign countries. Kyiv: KNTEU. Retrieved April 5, 2025, from https://pidru4niki.com/14510702/buhgalterskiy_oblik_ta_audit/oblik_u_zarubizhnih_krayinah

International Accounting Standard (IAS) 28 “Investments in Associates”: Resolution of the RMC IAS No. 929-046, January 1, 2012. Retrieved April 5, 2025, from https://zakon.rada.gov.ua/laws/show/929_046#Text

International Accounting Standard (IAS) 31 “Interests in Joint Ventures”: Resolution of the RMC IAS No. 929-040, March 12, 2013. Retrieved April 9, 2025, from https://zakon.rada.gov.ua/laws/show/929_040#Text

Kostiuchenko, V. M. (2008). Consolidated financial statements: International experience and Ukrainian practice (Study and practical guide). Kyiv: Center for Educational Literature.

International Accounting Standards Board. (2012). International Financial Reporting Standard 3: Business Combinations (Resolution No. 929-006). Retrieved April 5, 2024, from https://zakon.rada.gov.ua/laws/show/929_006#Text