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International Accounting
 

Methodology of formation of balance sheet and transition to the International Standards of accounting reporting

Vol. 15, Iss. 30, AUGUST 2012

Available online: 9 August 2012

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Pishchulov V.M. Doctor of Economic Sciences, Professor, Head of department "Economic Theory",the Ural State Forest Engineering University
dr.haust@mail.ru

The article is devoted to problems of a form of providing the balance sheet. The position of the author is that the balance sheet can be considered as model of the debt relations. The application of this methodology allows to simplify understanding of the requirements which are put forward upon transition to the International Financial Reporting Standard.

Keywords: balance sheet, International Financial Reporting Standards, obligations and requirements of organization, active and passive accounts, off-balance sheet accounts, life cycle of the organization, principles of financial reporting

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

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