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International Accounting

29(179) - 2011 August

Directions of perfection of formation and representation in the reporting of the information on settlement operations

Vol. 14, Iss. 29, AUGUST 2011

Available online: 4 August 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification:

Kuter M.I. the Doctor of Economics, the professor managing chair of accounting, audit and the automated data processing, the Kuban state university
prof.kuter@mail.ru

Vorontsova E.A. the post-graduate student of chair of accounting, audit and The automated data processing, the Kuban state university
k185@mail.ru

Jaroslavtseva E.A. the post-graduate student of chair of accounting, audit and the automated data processing the Kuban state university
jey@bk.ru

In article pressing questions of formation and representation in the reporting of the information on settlement operations of commercial partners are considered, directions of perfection of the accounting reporting according to the international standards are offered and proved.

Keywords: the reporting, calculations, the international standards, reporting representation, settlement operations

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

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