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International Accounting
 

Transformation financial statement according to IFRS

Vol. 14, Iss. 4, JANUARY 2011

Available online: 21 January 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Romanyuk V.B. senior teacher, Economy of natural resources department, National Research Tomsk Polytechnic University
romanyukvb@rambler.ru

Attraction of investment capital to Russian Federation, transnational character of petroleum industry requires the review of: rules of enterprises financial statement formation, taking into consideration international experience, accounting policy and Russian Federation Law. The study of the transformation methods of the financial statement and its realization allows to find the optimal conditions and the way of Russian Federation enterprises transitions to International Financial Reporting Standards IFRS).

Keywords: accounting, finance, transformation, standard, oil

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

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