In the Republic of Belarus there is a tendency of convergence of national accounting rules with IFRS. Investors of foreign companies are increasingly willing to see statements prepared in accordance with International Financial Reporting Standards. The company operating under IFRS first of all shows the investor its transparency and readiness to attract investments.

Audit of financial statements prepared in accordance with IFRS – an auditing service for the independent assessment of the financial statements of the audited entity, prepared in accordance with International Financial Reporting Standards (IFRS), for the purpose of expressing audit opinion on its reliability.