Home  Journals  International Accounting  6(252) - 2013 February

Principles and approaches of preparation of separate financial statements according to IFRS

Available online: 19 February 2013

Subject Heading: REFORMING OF STATEMENTS

JEL Classification: 

On the basis of studying of available techniques of formation of separate financial statements according to requirements of the International Financial Reporting Standards (IFRS) considered in scientific and specialized literature, author's approaches and the principles on formation of separate financial statements according to requirements of IFRS are developed and presented. The offered algorithm is constructed on close interrelation of strategic, methodical and applied modules, and also the control actions realized at all stages of process of preparation of the reporting according to IFRS.

Keywords: IFRS, financial statements, accounting policy, method, strategic, methodical and application modules, control procedures, process

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

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