The NOFA Foundation accomplished carrying out expertise of the text of IFRSs according to 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 was carried out in regard to the document "Investment entities (Improvements to IFRS 10, IFRS 12, and IAS 27)".

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 IFRS in the territory of the Russian Federation.

Text of the Expertise Conclusion