Home  Journals  International Accounting  10(256) - 2013 March

Transformation of financial statements in according to IFRS

Available online: 14 March 2013

Subject Heading: REFORMING of REPORTING

JEL Classification: 

The article analyzes the difference between national accounting system and IFRS, examines the impact of changes in the values of financial statements on assessment of financial condition of the company, and shows the influence of adjustments of RAS data on preparation of reliable financial statements in IFRS format.

Keywords: adjustment, capitalized spare parts, regular technical inspections, lease deposits, minimum lease payments, fair value of discounted cash flows, paying capacity

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

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