Home  Journals  International Accounting  44(194) - 2011 November

To the question of financial reports’ forming in accordance with IFRS

Available online: 25 November 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

This article is devoted to the topical questions of financial reports’ forming in accordance with IFRS. There are such variants of reports’ forming as parallel accounting and transformation. Main attention is given to transformation algorithm and basic correction entries of the last and current periods.

Keywords: international standard, correction entries, transformation, accounts, financial reports

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

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