Home  Journals  International Accounting  13(163) - 2011 April

Business association: the account and information disclosing in the financial reporting

Available online: 29 March 2011

Subject Heading: ON THE WAY AND TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Processes of amalgamation of business are an integral part of development of economy of the different countries. Questions of the organisation of accounting of association of the companies and representation of the corresponding information necessary for users become especially actual for the Russian enterprises, aspiring to involve foreign sources of financing on a domestic commodity market and services.
     In article approaches to the designated questions, offered by Council about the International standards of the financial reporting according to requirements of two basic standards in this area - IFRS 3 «Association of the enterprises» and IAS 24 «Disclosing of the information on the connected parties» are considered.

Keywords: International Financial Reporting Standards, IFRS 3 «Association of the enterprises», IAS 24 «Disclosing of the information on the connected parties», the getting party, the got party, the connected party

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

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