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METHODOLOGY OF TRANSFORMATION OF THE ACCOUNTING AND REPORTING EQUITY AND LIABILITIES INFORMATION IN THE PREPARATION OF IFRS-REPORTING
Journal: Academic Bulletin "Economics and Region" (Vol.3, No. 52)Publication Date: 2015-06-30
Authors : Kharlamova O.V.; Beketov O.M.;
Page : 83-88
Keywords : international financial reporting standards; equity; liabilities; provisions; financial reporting; transformation.;
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Abstract
The article reveals key problematic aspects that arise in the transformation of accounting and reporting information about equity and liabilities in the preparation of IFRS financial statements. The method of transformation of accounting and reporting information on equity, provisions, long-term and current liabilities is suggested.
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Last modified: 2016-07-19 17:04:50