What is NAS No. 8?
Also known as: Consolidated Financial Statements and Accounting for Investments in Subsidiaries
NAS No. 8 “Consolidated Financial Statements and Accounting for Investments in Subsidiaries” sets the procedure by which a parent organization prepares and presents the consolidated (combined) financial statements of the group of subsidiaries it controls. Approved by Order No. 135 of the Minister of Economy and Finance dated 14 June 2024 (registered with the Ministry of Justice on 26.07.2024, No. 3537).