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International Accounting
 

Influence of the phenomenon of inflation on indicators of the financial reporting

Vol. 15, Iss. 1, JANUARY 2012

Available online: 11 January 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Rudakova T.A. PhD in Economics, associate professor of department «Accounting, audit and analysis», Altay state university
rta_62@mail.ru

The accounting (financial) reporting is the basic source of the economic information on the subject of managing which is received by external users, including investors and partners in business. The special attention is given to maintenance of reliability and increase the informativeness of financial statements. In article the nature of inflation, its display is investigated, models of updating of indicators of the financial reporting in the conditions of inflationary economy for maintenance of its qualitative characteristics are considered.

Keywords: inflation, financial reporting, reliability, price index, inflationary profit

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

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