Анализ основных подходов к формированию консолидированной финансовой отчетности Ю. С. Вершинина
Material type:
ArticleOther title: The analysis of the main approaches to formation of the consolidated financial statements [Parallel title]Subject(s): консолидированная финансовая отчетность | Международные стандарты финансовой отчетности | трансформация финансовой отчетности | формы финансовой отчетностиGenre/Form: статьи в сборниках Online resources: Click here to access online
In:
Перспективы развития фундаментальных наук. Т. 5 : сборник научных трудов XV Международной конференции студентов, аспирантов и молодых ученых, 24-27 апреля 2018 г Т. 5 : Экономика и управление. С. 54-56Abstract: In article the main approaches to formation of the consolidated financial statements according to International Financial Reporting Standards are considered. The analysis of the main reasons causing the necessity of formation of this type of the reporting by the Russian enterprises is carried out. As a result of a research major factors the International Financial Reporting Standards which aren’t allowing to put in full degree into practice are revealed by the domestic companies.
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In article the main approaches to formation of the consolidated financial statements according to International Financial Reporting Standards are considered. The analysis of the main reasons causing the necessity of formation of this type of the reporting by the Russian enterprises is carried out. As a result of a research major factors the International Financial Reporting Standards which aren’t allowing to put in full degree into practice are revealed by the domestic companies.
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