Home  Journals  International Accounting  11(143) - 2010 September

Problems of formation and the analysis of indicators of the report on the cumulative income and the report on changes in own capital

Available online: 17 September 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Now still there are essential distinctions between the international standards of the financial reporting and the Russian standards of book keeping. It to the full concerns forms of the financial reporting which allow external users to form representation about a condition of the capital of the enterprises. These differences make essential impact on results of the financial analysis and on decisions which investors accept, state bodies, creditors. In article the basic problems which can arise at composers of the financial reporting according to Russian standards of book keeping on an example of the report on profits and losses and the report on change of the capital with the account of changes which are brought in IFRS with 1/1/2009 of year are considered.

Keywords: The financial reporting, IFRS, the report on profits and losses, the report on changes in the capital, incomes, expenses, financial results, the capital, dividends

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

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