Consolidation of Financial Statements - Guest Lecture by B1 Company

On June 18, 2025, there was held a guest lecture by specialists of the audit firm B1, Katerina Bondaryuk, senior manager of the Audit Services Department, and Vasilisa Kosheleva, a specialist. The topic of the lecture was the consolidation of financial statements under IFRS and the specifics of information disclosure. 

The students discussed options for transactions for which a consolidated approach is applicable, the specifics of calculating goodwill, and disclosure requirements. At the end of the meeting, the most active participants received gifts and an invitation to join the B1 team as part of projects with the Higher School of Economics and subsequent employment. The Finance Department of SEM SPb would like to thank its partner, B1 and Anastasia Bondarenko personally, for the coordination and cooperation.