Shakeyev, S.S., and D.I. Syzdykova. “Principles of Applying International Financial Reporting Standards in the Preparation of Consolidated Financial StatementsInternational Financial Reporting Standards ”. BUKETOV BUSINESS REVIEW, vol. 88, no. 4, Dec. 2017, pp. 239-46, https://bbr.buketov.edu.kz/economy-vestnik/article/view/400.