Home  Journals  International Accounting  1(151) - 2011 January

Influence of changes in the financial reporting with 2011 on formation of analytical indicators

Available online: 18 January 2011

Subject Heading: Legal regulation

JEL Classification: 

Since 2011 the Order of the Ministry of Finance from July, 2nd, 2010 № 66n «About forms of the accounting reporting of the organization» enters essential changes into the complete set of financial reports which should represent to external users of the organization except for credit and official bodies. These changes have concerned all forms of the reporting. Many of these changes can make considerable impact on content and structure of articles and sections of separate reports and, thereby, to influence formation of financial indicators and results of the financial analysis of the organisations. That fact is essential that the changes brought in the Russian reporting on many aspects approach her to IFRS that demands detailed comments and explanations.

Keywords: the financial reporting, account system, balance, the report on profits and losses, book of accounts, забалансовые accounts, the financial analysis, reporting articles, a financial position, balance currency, financial results

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