Home  Journals  International Accounting  21(171) - 2011 June

Materiality and transparency in financial reporting

Available online: 7 June 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

The problem of transparency of the national business is closely linked to the quality of the Russian standards of disclosure in the financial reporting. Despite the fact that Russian accounting rules fairly well-defined order and sequence of disclosures, companies do not enjoy those rights fully. In this paper we consider the possibility of disclosure in accordance with Russian accounting rules. Particular attention is paid to such an important part of the disclosure as a materiality.

Keywords: information transparency, disclosure, materiality, the financial reporting, stakeholders

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

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