Home  Journals  International Accounting  42(192) - 2011 November

Transformation of the financial statements in accordance with IFRS

Available online: 16 November 2011

Subject Heading: REFORMING of REPORTING

JEL Classification: 

The development of market relations in the country, establishing long-term trade relations, the establishment of organizations with foreign investment and output of securities in the international market need to be addressed difficulties in understanding foreign partners of the information contained in the financial statements of Russian companies. For reduction of the indicators containing in the Russian reporting, to the International standards of the financial reporting the regrouping of the accounting (registration) data, or transformation of the accounting reporting is carried out.

Keywords: transformation reporting adjustment postings, balance sheet, the effect of transformation

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ISSN 2311-9381 (Online)
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