
International Financial Reporting Standards (IFRS)
Frequent changes in International Financial Reporting Standards (IFRS) is one of the challenges facing organizations ahead of a new reporting cycle. These revisions not only affect accounting practices and disclosures but may also necessitate a corresponding transformation of corporate information systems and business processes. It is therefore essential to identify the necessary steps that should be taken in response to these changes as promptly as possible.
As an auditor and consultant, B1 Group is committed to providing timely updates to all IFRS reporters. This webpage, maintained by our IFRS Desk experts, will help you stay informed about crucial developments in IFRS and regulatory matters related to their implementation in Russia.
Model interim condensed consolidated financial statements – 2025
This publication contains an illustrative set of interim condensed consolidated financial statements for PAO ABC and its subsidiaries that is prepared in accordance with IFRS Accounting Standards (as at 20 May 2025) for the six months ended 30 June 2025. The publication is available in Russian and English languages.

Model interim condensed consolidated financial bank statements – 2025
This publication contains an illustrative set of interim condensed consolidated financial bank statements for PAO/AO ABC Bank that is prepared in accordance with IFRS Accounting Standards for the six months ended 30 June 2025. The publication is available in Russian and English languages.
Model interim condensed consolidated financial statements – 2024
This publication contains an illustrative set of interim condensed consolidated financial statements for PAO ABC and its subsidiaries that is prepared in accordance with International Financial Reporting Standards (as at 15 May 2024) for the six months ended 30 June 2024. The publication is available in Russian and English.
Model interim condensed consolidated financial bank statements – 2024
This publication contains an illustrative set of interim condensed consolidated financial statements for PAO/AO ABC Bank that is prepared in accordance with International Financial Reporting Standards (as at 30 June 2024) for the six months ended 31 June 2024. The publication is available in Russian and English languages.
Model consolidated financial bank statements – 2024
This publication contains an illustrative set of consolidated financial statements for PAO/AO ABC Bank that is prepared in accordance with International Financial Reporting Standards (as at 31 December 2024) for the year ended 31 December 2024. The publication is available in Russian and English languages.