Home  Journals  International Accounting  22(172) - 2011 June

The purposes and methods of return transformation for an estimation of credit status of the enterprise

Available online: 11 June 2011

Subject Heading: CREDIT STATUS ESTIMATION

JEL Classification: 

In article main objectives and, methods of return transformation of the reporting from IFRS in RFRS, used for an estimation of credit status of the groups of companies including the foreign organization are considered. With a view of a parallel estimation of credit status of the foreign company possible approaches for carrying out of the financial analysis on the basis of reporting IFRS and RFRS are resulted. Conclusions are drawn that application of one or several methods of return transformation depends both on the transformation purpose, and from features of financial and economic activity of a considered group of companies.

Keywords: the purposes, methods, transformation, detailed elaboration of the rests, реклассификация the rests, revaluation of the rests, credit status

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

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