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International Accounting
 

The development of financial statements model in IFRS

Vol. 13, Iss. 16, NOVEMBER 2010

Available online: 18 November 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Shigaev A.I. candidate of economic sciences, senior lecturer, School of management accounting and controlling, Kazan state finance and economics institute
ashigaev@rambler.ru

This article considers the directions of the development of financial statements model in accordance with the IASB’s and FASB’s joint project, which is planned to be completed in 2011. The new model of financial statements is demonstrated using the example of large domestic company.

Keywords: financial statements, IFRS, transformation of financial statements, actuarial financial statements

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

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