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International Accounting
 

The using of principles of the IAS (IFRS) as a methodology basis of the formation of the accounting-analytical information in the internal accounting reporting

Vol. 14, Iss. 3, JANUARY 2011

Available online: 21 January 2011

Subject Heading: Account problems

JEL Classification: 

Slobodnyak I.A. associate professor of chair «The accounting and audit», Baikal national university of economics and law
slob.irk@mail.ru

Nowadays the problems of the organization of system of the internal accounting according to the main principles and assumptions of IAS (IFRS) are paid much attention to. The article is devoted to the conformity of principles of the IAS (IFRS) to the purposes and problems of the internal accounting reporting.

Keywords: the International Financial Reporting Standards (IAS - IFRS); the internal accounting reporting; the principles of information of the accounting reporting

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

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