In connection with the crisis phenomena in the Russian economy, more and more domestic companies, including small innovative enterprises are aimed at finding investments abroad. The language of communication with a foreign investor is the financial statements prepared in accordance with IFRS. How to transform the reporting of the Russian Startup-company, and whether there is in this feature - this will be discussed in this article. The materials of the publication will be of interest to chief accountants, financial directors, financial managers engaged in small and medium-sized businesses.