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International Accounting
 

Methodical aspects of formation of model of transformation of financial statement of telecommunications companies in accordance with IFRS

Vol. 12, Iss. 6, JUNE 2009

Available online: 17 September 2009

Subject Heading: Statement reformation

JEL Classification: 

Chaya V.T. doctor of economic sciences, professor, academician of Russian Academy of Natural Sciences
vladimir.chaya@cisaaa.org

Drozdova L.A. The post-graduate student of faculty Book keeping, statistics The Moscow financially-legal institute.
Larml@mail.ru

The article is devoted to problems of formation of financial statement in accordance with IFRS. The authors touch upon methodical aspects of application of IFRS in the process of formation of consolidated statement of telecommunications companies. An adaptive model of the process of transformation of financial statement using instruments of situational and matrix accounting.

Keywords: financial statement, consolidated statement, transformation, standards, companies, planning, accounting, control

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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