Where to find

• on official site
• russian companies publish their reports on site https://e-disclosure.ru/poisk-po-soobshheniyam
• us companies - on site https://www.sec.gov/

Report Types

1) Statements of Operations (О прибылях и убытках)

Shows how much company earn and spend over a certain period of time

2) Statements of Comprehensive Income? (О совокупном доходе)

Shows earnings and spendings from activities that are not the geneeal business of the company

3) Statement of Financial Position or Balance Sheet (О финансовом положении)

Shows company assets includung own capital and borrowed money

4) Statements of Cash Flows (О движении денежных средств)

Shows how much company earn from business, how much it spend or invest in future and how it distribute cash among creditors and shareholders

Standards for Financial reports

• RSBU (РСБУ — российские стандарты бухгалтерского учета). Company shows numbers only for itself, without subcompanies)
• IFRS (МСФО) - Inrerbational standards. Company shows numbers for all subcompanies. It's more accueate for big companies but more expensive standards
• US GAAP -standard for companies listed on US Stock exchanges. Very close to IFRS