THEORETICAL ASPECTS OF FINANCIAL REPORTING TRANSFORMATION |
| 4 | |
| 2010 |
| scientific article | 657.22 | ||
| 240-246 | financial reporting, financial reporting transformation, International Financial Reporting Standards, parallel accounting, reliability of reporting information, transformation of reporting information |
| Theoretical aspects of financial reporting transformation are considered as the way to record financial information
of organizations in accordance with the standards that differ from the previous ones. Based on the analysis of many
researchers points of view, the author gives her own definition of financial reporting transformation, its goals, objects,
methods, stages, and types. |
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