Home  Journals  International Accounting  1(151) - 2011 January

Methodical directions of deviation analysis in ifrs financial statements correction

Available online: 18 January 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

The article considers the system of financial statements deviation valuation as the result of two accounting systems, Russian standards and International Financial Reporting Standards. Methodic makes possible the deviation’s scope and items research of economic analysis results.

Keywords: assets, analysis, balance sheet, revenues, equity, International Financial Reporting Standards, liabilities, deviation, index, standard, statement, profits, expenses, losses

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

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