What is NAS No. 23?
Also known as: Preparation of Financial Statements upon Reorganization
NAS No. 23 “Preparation of Financial Statements upon Reorganization” sets the procedure for disclosing information about a reorganization in the financial statements. There are five forms of reorganization: merger, accession (absorption), division, spin-off and transformation. Approved by Order No. 142 of the Minister of Economy and Finance dated 14 June 2024 (registered with the Ministry of Justice on 02.08.2024, No. 3540).