Home  Journals  International Accounting  32(182) - 2011 August

New forms of the accounting reporting - rapprochement with IFRS?

Available online: 1 September 2011

Subject Heading: REPORTING REFORMING

JEL Classification: 

The second decade with different degree of activity goes to Russia process of reforming of accounting according to the international financial reporting standards. Since the reporting for 2011 the Russian organizations are obliged to represent the accounting reporting under new forms. In article the major changes in the accounting reporting, caused by coming into force of the order of the ministry of finance of the Russian Federation №66н from 02.07.2010 are considered., their role in rapprochement of the Russian reporting with the reporting represented according to IFRS

Keywords: comprehensive financial result for the period, other comprehensive income, statement of cash flows, cash equivalents

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

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