PREPARATION AND PROVIDING FINANCIAL INFORMATION, CORRECTION OF MISTAKES IN REPORTING COMPLIANCE WITH THE PRINCIPLES OF IFRS
https://doi.org/10.21686/2500-3925-2014-2-21-26
Abstract
In this article the main questions of preparation of financial information (IFRS 1) areconsidered. In this text the main requirements of users to accounting (financial information) are expressed. The principlesof preparation and drawing up financial statements aren’t standards, it is possibleto divide them in three main groups. In article each of these groups are considered.
Keywords
МСФО,
качество информации,
принципы учета информации,
элементы финансовой отчетности,
(финансовая) бухгалтерская отчетность,
капитал,
трансформация отчетности,
IFRS,
quality of information,
principles of the accounting of information,
elements of financial statements,
(financial) accounting reports,
capital,
reportingtransformation
About the Author
Zinaida P. Arharova
Moscow State University ofEconomics, Statistics and Informatics (MESI)
Russian Federation
Russian Federation
References
1. Коробкова М. Основные проблемы перехода России на МСФО, 2012 г
2. Постановление правительства РФ от 25.02.2012 № 107 «Об утв. положения о признании МСФОиразъясненийМСФОдляприменения на территории РФ»
3. Введение в МСФО. Различия принципов учета и отчетности в разных странах, проблемы их гармонизации. Проблемы адаптации МСФО в России //Аудит- it.ru 2012 г
4. Korobkova M. The main problems of transition of Russia on IFRS, 2012
5. The resolution of the Government of the Russian Federation of 25.02.2012 No. 107 «About approval of provisions about recognitions of IFRS and explanations of IFRS for application in the territory of the Russian Federation»
6. Introduction to IFRS. Distinctions of the principles of the account and the reporting in the different countries, problems of their harmonization. Problems of adaptation of IFRS in Russia//Audit - it.ru of 2012
Review
For citations:
Arharova Z.P. PREPARATION AND PROVIDING FINANCIAL INFORMATION, CORRECTION OF MISTAKES IN REPORTING COMPLIANCE WITH THE PRINCIPLES OF IFRS. Statistics and Economics. 2014;(2):21-26. (In Russ.) https://doi.org/10.21686/2500-3925-2014-2-21-26
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