Home  Journals  International Accounting  29(275) - 2013 August

New model of financial statement presentation according to IFRS

Available online: 7 August 2013

Subject Heading: REFORMING of REPORTING

JEL Classification: 

Due to wide implementation of IFRS into Russian practice the International Accounting Standards are particular actuality. It is considered the new Financial Statement Presentation model which may change significantly the process of financial statement preparation. Moreover it could enhance the efficiency of entity management. The analyses of main principles and the potential influence on Russian accountancy are presented.

Keywords: new model, financial statements, stages, basic principles, IFRS

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

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