Economic Analysis: Theory and Practice

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Analysis of enterprise financial stability on the principles RSA and IFRS

Vol. 8, Iss. 34, DECEMBER 2009

Available online: 7 December 2009


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Averina O.I. Doctor of Economics, Professor, Mordovian Ogarev State University
(342) 29-08-02

Mamaeva I.S. Post Graduate student, Mordovian Ogarev State University

Russia’s transition to market economics caused reforming of the audit system in the country in accordance with the market requirements and with the need to understand Russian enterprise financial reports by foreign investors and other users. Under existing conditions the problem of comparative financial state analysis of the enterprises on their corporations, activities, regions and countries is very actual. Providing information in accordance with IFRS on the property, sourses of finance and activity results makes the comparison of Russian and foreign companies more accurate. The investors being interested in reporting in IFRS format allows to conclude that financial stability will be one of the main factors for successful investment attraction by Russian companies on the International business market. That will allow to expand and modernize productivity and will attract further Russia integration into the global business society.

Keywords: financial, stability, russian, standard, accounting, international. reporting, management

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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