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International Accounting
 

Project finance and international financial reporting standards

Vol. 14, Iss. 10, MARCH 2011

Available online: 10 March 2011

Subject Heading: DESIGN FINANCING

JEL Classification: 

Temnikova K.N. Deputy Director Limited Liability Company “International Innovation Centre”, k.e.s.
ksenia.temnikova@yandex.ru

Globalization of project finance market and accounting standards (IFRS) are singled out in the article. In focus: cash flows of projects. The new and revised recommendations, including new interpretations and amendments (2009-2010) are specified. Different accounting aspects, due diligence, international instrument for information change and some economic issues are specified.

Keywords: project finance, International Financial Reporting Standards (IFRS), cash flow, hedge, market, value, project, efficiency, audit, accounting standards

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

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