Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Influence of the phenomenon of inflation on indicators of the financial reporting
Available online: 11 January 2012 Subject Heading: REFORMING of REPORTING JEL Classification:
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 |
ISSN 2311-9381 (Online)
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