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International Accounting
 

Evolution of the financial reporting in the Russian Federation and its influence on procedure of the analysis of a financial condition

Vol. 14, Iss. 34, SEPTEMBER 2011

Available online: 9 September 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

Zaretsky B.G. Associate professor of economic sciences, the senior lecturer, the All-Russia correspondence financial and economic institute, branch in Kursk
zar.59@mail.ru

In the article is considered the changes of forms of the accounting reporting for 2000-2011 The change of the accounting reporting is reflected on informtiveness and impacts on procedure of the analysis of a financial condition of the managing subject. The author considers the basic problems which are generated by change of the financial reporting.

Keywords: the balance sheet, the analysis, reforming of the accounting reporting, an analysis problem

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

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