Home  Journals  International Accounting  4(250) - 2013 January

Creation of analytical balance and calculation of net assets for new forms of the accounting reporting

Available online: 3 February 2013

Subject Heading: REFORMING OF ACCOUNT REPORTING

JEL Classification: 

The International Financial Reporting Standard (IAS) 1 "Submission of financial statements" contains requirements about its presentation and clearness for various users and simplification of carrying out the analysis. With the approval by the order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n "on the forms of accounting reports of the organizations" new forms of the Russian accounting reports of the organizations was required correction of a creation technique of analytical balance and calculation of net assets. It is connected not only with reporting change in a form, but also with new filling of a number of its articles. Use of algorithms of calculation offered by the author will allow to increase objectivity, clearness, comparability and continuity of an analytical format of balance and size of net assets (real own capital). As a result quality of analytical estimates and made economic decisions can improve.

Keywords: IFRS, forms of the accounting reporting, analytical balance, main and additional adjustments, procedure of payments of net assets, real own capital

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

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