International Accounting
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

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

Vol. 16, Iss. 36, SEPTEMBER 2013

Available online: 26 September 2013

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

Bazhenov O.V. Senior Lector, the Department of Accounting, Analysis and Labor Economics, the Ural Federal University named after the first President of Russia B.N.Yeltsin
6819@list.ru

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

View all articles of issue

 

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

Journal current issue

Vol. 22, Iss. 10
October 2019

Archive