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Economic Analysis: Theory and Practice
 

The improvement of financial statement model in IFRS

Vol. 9, Iss. 18, JUNE 2010

Available online: 8 June 2010

Subject Heading: ANALYSIS OF FINANCIAL STATEMENTS

JEL Classification: 

Ivashkevich V.B. doctor of economic sciences, professor, head of the School of management accounting and controlling, Kazan state finance and economics institute
kafedra_ma@bk.ru

Shigaev A.I. candidate of economic sciences, senior lecturer, School of management accounting and controlling, Kazan state finance and economics institute
ashigaev@rambler.ru

This article considers the new model of financial statement presentation, which IASB plans to enact in 2011. These financial statements satisfy the requirements of the modern concept of value-based management of organizations. They present information, which is needed for the evaluation and analysis of economic value drivers, forecasting the financing requirements of business activities, as well as for budgeting and cash flow management.

Keywords: financial statements, IFRS, transformation of financial statements, actuarial financial statements, cash flow control

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

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