Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Approaches to formation and distribution of managing subject profit: modern aspect
Available online: 1 November 2012 Subject Heading: Financial management JEL Classification:
In the article two approaches to formation and distribution of profit of the managing subject are considered: accounting and economic. The special place is given to the characteristic of process of formation and distribution arrived in joint-stock companies. Compliance of the Russian approaches to requirements of the International Financial Reporting Standard (IFRS) is estimated. The need of improvement of the Russian approaches taking into account requirements of IFRS, and also formation of an approach of multi-functionality on the basis of connection of the improved accounting and economic approaches as a result locates are revealed. Keywords: accounting approach, economic approach, functionality, profit and loss account, statement of comprehensive income, basic earnings per share |
ISSN 2311-8709 (Online)
|
|