Home  Journals  International Accounting  40(286) - 2013 October

Transformation factors are basis of forming of financial result from correctional recording

Available online: 30 October 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Reform of accounting in accordance with the IAS influences on the beginning of necessity of presentation information about elements in accord with the requirement is confirmed by the document of the IAS. The main result of accounting of the objective and presentation of financial information about elements in accordance with the overall requirements for the presentation of financial statements is the formation of financial results from correctional recoding. This article is devoted to disclosure of the essence of transformational factors as basis of financial results from the correction of records.

Keywords: transformational factors, transformational process, transformation, instrument of transformation, overall principals of accounting, inventories, properties, plant and equipment, revenues, borrowing costs

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

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