Requirements for financial reporting in present-day conditions
Abstract
Constantly developing economic environment brings various changes to the nature and character of the information needs of financial statements’ users. It requires a review of the system of principles and requirements for the financial information. This paper reveals the role and importance of financial statements for internal and external users, and also defines the basic principles and requirements that financial statements must meet in present-day conditions.
Keywords
financial statements, users of financial statements, information needs, principles of financial reporting, requirements for financial reporting
References
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- Заббарова О.А. Составление бухгалтерской (финансовой) отчетности организации: учеб. пособие. М., 2015.
- Пономарева Л.В., Стельмашенко Н.Д. Бухгалтерская (финансовая) отчетность: учеб. пособие. М., 2014.
- Толчинская М.Н. Аудит финансовой отчетности, подготовленной в соответствии с МСФО // Экономика и предпринимательство. 2015. № 10–2 (63–2). С. 584–588.
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Article Details
Issue
Section
Financial Management
Publication History
Published
2019-03-11
How to Cite
[1]
Yunusova D.A. Requirements for financial reporting in present-day conditions // Economics: Theory and Practice. 2019. No 1 (53). С. 41–45. URL: https://etip.kubsu.ru/article/view/468
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Copyright (c) 2019 D. A. Yunusova
This work is licensed under a Creative Commons Attribution 4.0 International License.