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International Accounting
 

Principle of transparency of accounting (financial) reporting for various groups of users considering their information requirements

Vol. 16, Iss. 32, AUGUST 2013

Available online: 29 August 2013

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Kuznetsova E.I. Doctor of Economic Sciences, Professor, the Department of Finance and Economic Analysis, the Russian Ministry of Internal Affairs of Moscow University
elenkuz90@mail.ru

Gordeeva A.A. Graduate Student, the Department of Accounting, the Russian University of Cooperative
aleksandragrd@yandex.ru

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

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

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