International Accounting

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

Eastview
eLIBRARY.RU
Biblioclub

Home

Journals

International Accounting

32(278) - 2013 August

Influence the results of transformation of organization reporting to value of financial ratios

Vol. 16, Iss. 32, AUGUST 2013

Available online: 29 August 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification:

Slobodnyak I.А. Doctor of Economics, Associate Professor, Head of the Department of Accounting and Audit, the Baikal National University of Economics and Law
slob.irk@mail.ru

Gildeeva Y.V. Graduate Student, the Department of Banking and Securities, the Baikal National University of Economics and Law
palag_julia@mail.ru

In the article the questions connected with an assessment of influence of results of transformation of the reporting according to requirements of the International Financial Reporting Standards (IFRS) on value of indicators of a financial condition are considered. The express analysis of influence of the main adjustments on value of financial coefficients is offered.

Keywords: IFRS, reporting transformation, financial analysis

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4

April 2024