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Comprehensive analysis of financial condition of copper industry on basis of financial reporting, formed according to RAS and IFRS The comparability of results

Available online: 26 September 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

During the transition of Russian accounting to the International Financial Reporting Standards can be characterized by uncertainty in the use of the information base for an objective assessment of the complex financial and business activities of the copper industry. The publication will be assessed to compare the results of complex financial analysis based on the financial statements prepared by means of RAS and IFRS.

Keywords: comprehensive assessment of financial condition, balanced scorecard, enterprise copper industry, rating system, Russian Accounting Standards and International Financial Reporting Standards

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

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