Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Principle of transparency of accounting (financial) reporting for various groups of users considering their information requirements
Available online: 29 August 2013 Subject Heading: REFORMING of REPORTING JEL Classification:
The article is devoted to research of features of disclosure of information in accounting (financial) reporting, and also information interests of various groups of users and to their relation to the principle of transparency of the reporting. The concept of "bottlenecks" of the reporting is given and the analysis for the purpose of synthesis of data of the theoretical analysis of distortions of financial statements is carried out. Keywords: transparency, users of financial statements, bottlenecks of the financial statements |
ISSN 2311-9381 (Online)
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