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International Accounting
 

Technique of transformation of the financial reporting of the noncommercial organization in format IFRS

Vol. 14, Iss. 7, FEBRUARY 2011

Available online: 13 February 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Gusarova L.V. Cand. Econ. Sci., the senior lecturer, Bugulminsky branch of Institute of economy, Managements and the rights, Kazan
gusarova@bug.ieml.ru

In article the practical example of transformation of the financial reporting of the noncommercial organization made by the Russian rules of accounting in format МСФО is resulted.

Keywords: the noncommercial organization, the international standards of the financial reporting, voluntary and obligatory exceptions, time differences

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

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