Trends in Developing Financial Reporting of Russian Commercial Organizations

Учёт. Анализ. Аудит

Oleg G. Korolev¹ 

[1] Financial University under the Government of the Russian Federation;

关键词: положения по бухгалтерскому учету;    международные стандарты финансовой отчетности;    финансовая функция в системе управления;    сближение рсбу и мсфо;    accounting regulations;    international financial reporting standards;    financial function of the management system;    the convergence of the ras and ifrs;   

DOI  :  10.26794/2408-9303-2016--4-7-14

来源: DOAJ

【 摘 要 】

The article discusses the interdependent and interrelated trends in changing the practice of forming and presenting financial reports by Russian commercial organizations. The current changes are described considering the role of domestic accounting rules convergence with international financial reporting standards, the transformation of accounting and analytical functions in organizations’ control systems, the necessity of fair presentation of reporting information to get access to external financing sources as well as special features of industries and ways of running the business and managing its finance. The author concludes that the dynamic changes in the practice of generating financial reports by Russian commercial organizations should allow the interested parties to get the relevant information not only about the historical financial results of a company, but also about its plans, prospects, intentions, problems and ways of solving them.

【 授权许可】

Unknown