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International Accounting
 

The method of transformation of the balance sheet

Vol. 15, Iss. 10, MARCH 2012

Available online: 15 March 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Alekseeva S.V. Junior researcher of department “Accounting, Analysis and Audit”, Tyumen State University
asv@rastam.ru

The essence and value of a technique of transformation of the accounting reporting for successful introduction of system of quality management is defined in the article. Two basic methods of transfer of the reporting data in a format of the international standards are recommended: method of conversion and transformation method. Necessity of entering of updating taking into account inflation is formed.

Keywords: quality management system, transformation of the financial reporting, conversion method, transformation method

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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