Home  Journals  International Accounting  10(142) - 2010 August

Preparation of management reports using principles of IAS and IFRS

Available online: 20 August 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

In modern world more companies introduce procedures of strategic management and use principles of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) for management reporting. However some features of IAS and IFRS impose certain restrictions on using them for management purposes. The article gives scrupulous and detailed characteristic of main principles of IAS and IFRS in terms of their application for management reporting.

Keywords: management accounting, management and financial reporting, principles of IAS and IFRS, accounting indicators

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

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