Home  Journals  International Accounting  15(261) - 2013 April

Urgent problems of financial statement

Available online: 22 April 2013

Subject Heading: REFORMING of REPORTING

JEL Classification: 

The article is devoted to actual problems of financial statements from which three are distinguished the main, conditionally called "trust", "future", "reliability". In the article the reasons of these problems are established, the examples of their manifestation are given, ways their solutions are proposed.

Keywords: Financial Statement, International Financial Reporting Standards, faithful representation, predictive value, comparability

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

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