Home  Journals  International Accounting  5(155) - 2011 February

Practical aspects of the financial statements nonprofit organizations according to international standards

Available online: 7 February 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Article is devoted questions of transformation of the financial reporting of the noncommercial organizations made by the Russian rules of accounting in format IFRS, basic of which are connected with necessity of drawing up of a registration policy of the noncommercial organization under the international standards, a regrouping and реклассификацией balance sheet articles, introduction new and an exception of objects of the account, not satisfying to criteria of a recognition according to IFRS, change of an estimation of elements of the financial reporting.

Keywords: the noncommercial organizations, the international standards of the financial reporting, reporting transformation, the registration policy, actives, obligations

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

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