FINANCIAL AND BUSINESS RESULTS STATEMENTS OF ORGANIZATIONS IN THE LIGHT OF CURRENT REQUIREMENTS OF RUSSIAN AND INTERNATIONAL STANDARDS |
| 3 | |
| 2011 |
| scientific article | 657.22 | ||
| 222-229 | financial reporting, financial situation, financial performance, International Financial Reporting Standards, balance sheet, profit and loss statement |
| The paper examines the impact of recent changes in the Russian and international financial reporting standards on
the formation of the requirements for disclosure of accounting information concerning organizations' financial situation
and their business results. Based on comparison of IFRS and Russian Accounting Standards, similarities and differences
between Russian and international approaches to reflecting the financial situation and financial performance of organizations
in financial statements at the present stage are systematized. |
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