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Economic Analysis: Theory and Practice
 

The organization of the management accounting on the basis of International Financial Reporting Standards and system of the internal control

Vol. 9, Iss. 32, OCTOBER 2010

Available online: 15 October 2010

Subject Heading: ADMINISTRATIVE CALCULATION

JEL Classification: 

Panchina V.A. graduate student the department of the bookkeeping calculation, Financial academy under the government of the Russian Federation
VPanchina@mail.ru

The order of administrative calculation can be based on the international standards of financial account. In the work the possibilities of administrative calculation to operationally allow the competent economic solutions are analyzed. The conclusion is made that the effective system of administrative calculation - this is the system, created on the base of International Financial Reporting Standards, integral part of which is internal check.

Keywords: management accounting, analysis, financial reporting, International Financial Reporting Standards

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

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