Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Use of the explanatory information with a view of the financial analysis according to requirements IFRS
Available online: 15 July 2010 Subject Heading: ANALYSIS OF FINANCIAL STATEMENTS JEL Classification:
In article questions of value and the maintenance of the additional (explanatory) information necessary for carrying out of the financial analysis according to requirements of the international standards are considered. The importance of disclosing of the additional facts is proved: changes the registration policy of the organization, essential indicators, incomes and expenses, segments and other information for the analysis of the accounting (financial) reporting. Keywords: the accounting (financial) reporting; the International standards of the financial reporting; the financial analysis; incomes; expenses; the registration policy of the organization; дебиторская debts; creditor debts |
ISSN 2311-8725 (Online)
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