Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
New regulation for forming report about income statement in Russian accounting standards and IFRS
Available online: 30 January 2012 Subject Heading: REFORMING OF THE REPORTING JEL Classification:
The paper analyzes the impact of recent changes in Russian and international financial reporting standards for the formation disclosure requirements reporting information about the financial performance of organizations. Based on comparison of the requirements of International Financial Reporting Standards and Russian regulatory requirements on accounting differences and unity of the Russian and international approaches to reflect the financial performance of organizations in the financial statements at this stage are systematized. Keywords: financial reporting, financial results, profits, losses, income, consumption, gross income, international financial reporting standards, income statement, statement of comprehensive income |
ISSN 2311-9381 (Online)
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