One of the mechanisms for attracting investments is the issue of shares and their further sale. To do this, there are stock exchanges, where every minute buy and sell shares of dozens of companies. This mechanism becomes relevant for small innovative entrepreneurship, startup-companies. Where it is possible to sell the company, attract investment and how this is affected by IFRS standards - this will be discussed in this article. On the example of Russian-Chinese cooperation, we will examine the experience of companies entering the stock exchanges. The article will be of interest to financial directors working in the sphere of small and medium business, specialists in financial services engaged in the transformation of IFRs reporting, as well as all those who plan to enter the Russian or Chinese stock exchanges for the purpose of selling the company through an IPO.