Abstract
Th e relevance of the topic is due to the predominance of commercial organizations in the Russian Federation in the form of limited liability companies (LLC) and their presence among organizations that make up the individual and consolidated fi nancial statements in accordance with IFRS. Th e article discusses the legal aspects of the company’s relations with its participants, including the sole participant. Th e requirements of IFRS for the classifi cation of interests of participants with an exit right (as puttable instruments) as equity instruments or fi nancial liabilities in the separate and consolidated fi nancial statements of an LLC and its participant are analyzed.
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