The NOFA Foundation accomplished the text of Documents of International Financial Reporting Standards on the basis of the Agreement of the Ministry of Finance of the Russian

Federation and the NOFA Foundation on applicability expertise of IFRSs in the territory of the Russian Federation

Expertize is carried out in regard to the following documents of the international standards received from the Ministry of Finance of the Russian Federation:

1. IFRS 9 "Financial instruments",
2. Improvements to IFRS 7,
3. Document of International Financial Reporting Standards "Offsetting of financial assets and financial liabilities (Improvements to IAS 32).

Expertize was carried out on the basis of the Agreement of the Ministry of Finance of the Russian Federation and the NOFA Foundation on applicability expertise of IFRSs in the territory of the Russian Federation.

Text of the Expertise Conclusion