Economic Analysis: Theory and Practice
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

Analysis of enterprise financial stability on the principles RSA and IFRS

Vol. 8, Iss. 34, DECEMBER 2009

Available online: 7 December 2009

Subject Heading: FINANCIAL SUSTAINABILITY

JEL Classification: 

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
gis03@yandex.ru

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

View all articles of issue

 

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

Journal current issue

Vol. 18, Iss. 8
August 2019

Archive