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International Accounting
 

The rules of the formation of the information in the internal accounting reporting

Vol. 14, Iss. 11, MARCH 2011

Available online: 21 March 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Slobodnyak I.A. associate professor of chair «The accounting and audit», Baikal national university of economics and law
slob.irk@mail.ru

Nowadays the problems of the organization of system of the internal accounting according to the main principles and assumptions of IAS (IFRS) are paid much attention to. The article is devoted to the system of rules of the formation the internal accounting reporting. The author says about the using the principles of the IAS (IFRS) to the making the rules of the internal accounting reporting.

Keywords: the International Financial Reporting Standards (IAS – IFRS); the internal accounting reporting; the principles of information of the accounting reporting; the rules of internal accounting

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

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