Home  Journals  International Accounting  26(272) - 2013 July

Improvement in balance sheet reflect the organization of capital and reserves in accordance with IFRS

Available online: 9 July 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In the article the main approaches of forming capital and reserves in accordance with IFRS and the use of these approaches in the balance sheet by national organizations are considered.

Keywords: IFRS, capital, equity capital, reserves and retained earnings, revaluation of property, plant and equipment revaluation reserve, the reserve for revaluation of intangible assets revaluation reserve

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

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