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International Accounting
 

Technique of drawing up of the consolidated financial reporting of the noncommercial organizations on МСФО

Vol. 14, Iss. 12, MARCH 2011

Available online: 22 March 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 it is told about features and variants of drawing up of the consolidated financial reporting of the noncommercial organizations under the international standards of the financial reporting.

Keywords: The consolidated financial reporting, consolidation perimeter, the noncommercial organization, МСФО, corporate book of accounts

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

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