Home  Journals  International Accounting  24(222) - 2012 June

Formation of report on changes of capital of organizations according to new requirements of RAS and IFRS

Available online: 27 June 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

In the article the reasons and value of new regulations of the Russian standards of the accounting reporting (RAS) and the International Financial Reporting Standard (IFRS) concerning disclosure of reporting information on changes of the capital of the organizations are investigated. On the basis of comparison of requirements of IFRS and the Russian normative documents on accounting modern approaches to reflection of information on changes of the capital in financial statements of the organizations in RAS and IFRS systems are systematized.

Keywords: financial statements, capital, changes in equity, share capital, additional capital, the International Accounting Standards, Statement of Changes in Capital

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

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