Home  Journals  International Accounting  19(217) - 2012 May

Presentation and disclosure in the first IFRS reporting

Available online: 17 May 2012

Subject Heading: PROBLEMS. VIEWS. DECISIONS

JEL Classification: 

Due to the transition of the increasing number of the Russian companies to the reporting on the international standards and need of preparation of the first reporting under the International Financial Reporting Standard (IFRS) the special urgency is represented by questions of disclosure of notes in the reporting prepared for the first time
     In this article the main requirements to structure of forms of the first reporting on IFRS, requirements for information disclosure concerning separate articles of the reporting, and also special requirements for disclosure regarding the first application of IFRS are presented.

Keywords: disclosure, comment, reporting, IFRS for the first time, opening balance

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

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