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International Accounting
 

Virtual statements

Vol. 17, Iss. 14, APRIL 2014

Available online: 9 April 2014

Subject Heading: On the way to international standards

JEL Classification: 

Pages: 11-18

Rozhnova O.V. Moscow State University of Mechanical Engineering, Moscow, Russia
rognova@mail.ru

The article is devoted to the problem of virtualization financial statements. In article it is a logical necessity in connection with the rapid development of economy development of adequate reporting its subjects - virtual reporting, definition of the statements formulated its goal, made proposals for its development.

Keywords: virtual statements, virtualization financial statements, international financial reporting standards

References:

  1. Druzhilovskaia T.Iu., Druzhilovskaia E.S. Novye pravila formirovaniia otcheta o finansovykh rezul'tatakh nekommercheskikh organizatsii i ikh ozhidaemye izmeneniia [New rules of the report on financial results of non-commercial organizations and their expected changes]. Bukhgalterskii uchet v biudzhetnykh i nekommercheskikh organizatsiiakh – Accounting in budgetary and non-commercial organizations, 2013, no. 13, pp. 14–22.
  2. Rozhnova O.V., Markov V.V., Igumnov V.M. Transparentnost' kak prioritetnoe napravlenie povysheniia kachestva otchetnosti predpriiatii [Transparency as a priority direction of improving the quality of reporting by enterprises]. Izvestiya MGTU «MAMI» – News of Moscow State University of Mechanical Engineering, 2013, vol.5, no.1 (15), рp. 80–85.
  3. Rozhnova O.V., Igumnov V.M. Formirovanie i otsenka transparentnoi finansovoi otchetnosti [Formation and evaluation of transparent financial reporting]. Auditorskie vedomosti – Auditor sheets, 2012, no. 10, pp. 41–50.
  4. Rozhnova O.V. Aktual'nye problemy finansovoi otchetnosti [Actual problems of financial statements]. Mezhdunarodnyi bukhgalterskii uchet – Iinternational accounting, 2013, no. 15 (261), pp. 2–8.
  5. Rozhnova O.V. Aktual'nye voprosy otsenki po spravedlivoi stoimosti aktivov i obiazatel'stv [Topical issues of fair value of assets and liabilities]. Mezhdunarodnyi bukhgalterskii uchet – Iinternational accounting, 2013, no. 29 (269), pp. 2–8.

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