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International Accounting
 

The registration policy of the telecommunication company as a key element of process of ormation f the financial reporting according to the international standards

Vol. 12, Iss. 7, JULY 2009

Available online: 18 September 2009

Subject Heading: Statement reformation

JEL Classification: 

Chaya V.N. Doctor of Science (Economics), Professor of the Moscow State М.V. Lomonosov University, Academician of the Russian Academy of Natural Sciences
vladimir.chaya@cisaaa.org

Drozdova L.A. The post-graduate student of faculty Book keeping, statistics The Moscow financially-legal institute.
Larml@mail.ru

Article opens features of formation of a registration policy the telecommunication companies according to the international standards of the financial reporting (IFRS). The special attention the author is given a problem of formation of a uniform registration policy by the companies entering into group of the companies - telecommunication holding. The structure of registration-methodical positions of a registration policy of the telecommunication company is considered and analysed.

Keywords: registration policy, telecommunication company, international standards, business reputation, financial assets, financial reporting

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

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