Home  Journals  Economic Analysis: Theory and Practice  20(185) - 2010 July

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

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

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