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Organizational aspects of the implementation of IFRS at the enterprise

Available online: 29 March 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In the article the contents, elements and versions of the solution of organizational questions of introduction of IFRS in registration practice of the enterprise are considered. The characteristic on the main organizational components is given: an approach to the transition organization, a way of formation of the reporting, a choice of the subjects who are carrying out drawing up and audit of the reporting on IFRS.

Keywords: IFRS, perspective approach, retrospective approach, reporting transformation, parallel account

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

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