%0 Journal Article %T Transformation of financial statements in accordance with IFRS using the example of a Russian company %A Zhigunova, N.V. %A Dunaeva, V.I. %A Shaukhina, A.M. %K IFRS, RAS, financial statements, transparency, materiality, disclosure of information, PJSC Severstal, RAS, consolidated financial statements, management decisions %J Journal of Applied Research %D 2026 %N 0 %P 0 %I ITBO University