Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Methodology of formation of balance sheet and transition to the International Standards of accounting reporting
Available online: 9 August 2012 Subject Heading: REFORMING of REPORTING JEL Classification:
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 |
ISSN 2311-9381 (Online)
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