The conceptual framework of the system of international financial reporting standards
This article discusses the correct understanding and presentation of financial statements under IFRS, which is of fundamental importance. The requirements for the preparation and presentation of financial statements according to international standards must be clearly understood in application. Ther...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Southern Institute of Management
2018-08-01
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| Series: | Научный вестник Южного института менеджмента |
| Subjects: | |
| Online Access: | https://www.uimjournal.com/jour/article/view/291 |
| _version_ | 1811261564000403456 |
|---|---|
| author | I. A. Chusov A. E. Larkina |
| author_facet | I. A. Chusov A. E. Larkina |
| author_sort | I. A. Chusov |
| collection | DOAJ |
| description | This article discusses the correct understanding and presentation of financial statements under IFRS, which is of fundamental importance. The requirements for the preparation and presentation of financial statements according to international standards must be clearly understood in application. Therefore, there is a need to study the conceptual framework and its interpretation. |
| first_indexed | 2024-04-12T19:08:09Z |
| format | Article |
| id | doaj.art-8f02a93bd4d04f7896bbf35b5ee35a8a |
| institution | Directory Open Access Journal |
| issn | 2305-3100 2618-8112 |
| language | Russian |
| last_indexed | 2024-04-12T19:08:09Z |
| publishDate | 2018-08-01 |
| publisher | Southern Institute of Management |
| record_format | Article |
| series | Научный вестник Южного института менеджмента |
| spelling | doaj.art-8f02a93bd4d04f7896bbf35b5ee35a8a2022-12-22T03:19:59ZrusSouthern Institute of ManagementНаучный вестник Южного института менеджмента2305-31002618-81122018-08-0102505310.31775/2305-3100-2018-2-50-53277The conceptual framework of the system of international financial reporting standardsI. A. Chusov0A. E. Larkina1Volgograd Business InstituteVolgograd Business InstituteThis article discusses the correct understanding and presentation of financial statements under IFRS, which is of fundamental importance. The requirements for the preparation and presentation of financial statements according to international standards must be clearly understood in application. Therefore, there is a need to study the conceptual framework and its interpretation.https://www.uimjournal.com/jour/article/view/291reportingcontrolcapitalstandardaccrualssystemfinance |
| spellingShingle | I. A. Chusov A. E. Larkina The conceptual framework of the system of international financial reporting standards Научный вестник Южного института менеджмента reporting control capital standard accruals system finance |
| title | The conceptual framework of the system of international financial reporting standards |
| title_full | The conceptual framework of the system of international financial reporting standards |
| title_fullStr | The conceptual framework of the system of international financial reporting standards |
| title_full_unstemmed | The conceptual framework of the system of international financial reporting standards |
| title_short | The conceptual framework of the system of international financial reporting standards |
| title_sort | conceptual framework of the system of international financial reporting standards |
| topic | reporting control capital standard accruals system finance |
| url | https://www.uimjournal.com/jour/article/view/291 |
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