Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The improvement of financial statement model in IFRS
Available online: 8 June 2010 Subject Heading: ANALYSIS OF FINANCIAL STATEMENTS JEL Classification:
This article considers the new model of financial statement presentation, which IASB plans to enact in 2011. These financial statements satisfy the requirements of the modern concept of value-based management of organizations. They present information, which is needed for the evaluation and analysis of economic value drivers, forecasting the financing requirements of business activities, as well as for budgeting and cash flow management. Keywords: financial statements, IFRS, transformation of financial statements, actuarial financial statements, cash flow control |
ISSN 2311-8725 (Online)
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