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International Accounting
 

Improvement of separate components of the financial reporting: methodical aspect

Vol. 14, Iss. 10, MARCH 2011

Available online: 10 March 2011

Subject Heading: Foreign experience

JEL Classification: 

Lazarishina I.D. doctor of Economics, the professor, Managing account and audit chair National university of water management and nature resources use, Rovno, Ukraine
mail@nuwm.rv.ua

Homeduk V.A. post-graduate student of chair of the account and audit National university of water management and nature resources use, Rovno, Ukraine
vitalikhomediuk@yandex.ua

Existing forms of the financial reporting don't allow to give the complete characteristic of results of economic activities. The methodical aspect of improvement of separate components of the financial reporting of subjects of foreign trade activities taking into account changes in corresponding is standard legal documents of Ukraine is considered.

Keywords: the financial reporting, the consolidated reporting, balance, an exchange rate difference, positions (standards) of accounting

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

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