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Economic Analysis: Theory and Practice
 

Analysis of influence of the principles of the preparation and qualitative characteristics financial (accounting) statements to indicators of financial condition of the organization

Vol. 9, Iss. 21, JULY 2010

Available online: 15 July 2010

Subject Heading: ANALYSIS OF FINANCIAL STATEMENTS

JEL Classification: 

Makarova L.G. doctor of economic sciences, professor, head of the department of accounting, analysis and audit, N. Novgorod branch of state university - Higher school of economics
as2170@bmail.ru

Shtefan М.А. candidate of economic sciences, associate professor of chair of the department of accounting, analysis and audit, N. Novgorod branch of state university - Higher school of economics
shtefanmaria@yandex.ru

This article compares the principles of financial (accounting) statements and its qualitative characteristics, provided by international and local accounting standards, assess their effect on the financial condition of the organization.

Keywords: principles of preparation of financial (accounting) statements, the qualitative characteristics of financial (accounting) statements, accounting and financial reporting standards, financial condition of the organization, analysis

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

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