КФУ. Карточка публикации. Statistical methods for analyzing financial statements of Russian organizations in the context of IFRS implementation

КАЗАНСКИЙ
ФЕДЕРАЛЬНЫЙ УНИВЕРСИТЕТ

RUS

- EN
- 中文
- ES

STATISTICAL METHODS FOR ANALYZING FINANCIAL STATEMENTS OF RUSSIAN ORGANIZATIONS IN THE CONTEXT OF IFRS IMPLEMENTATION

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2018

Язык

английский

Авторы, сотрудники КФУ

Ахметшин Эльвир Мунирович, автор

Библиографическое описание на языке оригинала

Akhmetshin, E. M., Demidova, L. N., Prodanova, N. A., Savchina, O. V., Trofimova, L. B., & Ratnikov, K. S. (2018). Statistical methods for analyzing financial statements of russian organizations in the context of IFRS implementation. European Research Studies Journal, 21(Special Issue 3), 118-129. doi:10.35808/ersj/1366

Аннотация

In the context of the transition to international financial reporting standards (hereinafter - IFRS), issues of bringing Russian financial statements closer to an international format are of relevance. In order to develop Russian reporting adapted to the new requirements of the format, the authors have conducted polls of the accounting services of large, medium and small business organizations about the desirability of including the indicators from the minimum list of international reporting articles in their reports. Based on the methods used by the Institute of Statistics in the study of Russian financial statements methods of selective observation, questioning, methods of processing the data obtained, namely, calculating the proportion of reporting indicators using the A. Salai and V. Ryabtsev index, the authors justify the inclusion in the Russian financial reporting a series of indicators proposed by IFRS. The results of the study can be used in the transformation of statements, as well as in the construction of consolidated financial statements generated in Russia in accordance with the requirements of IFRS.

Ключевые слова

A. Salai index, Accounting balance sheet, Financial accounting, Financial results report (P&L statement), IFRS, V. Ryabtsev index

Название журнала

European Research Studies Journal

URL

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85080059331&doi=10.35808%2fersj%2f1366&partnerID=40&md5=6a29d2e65cd64c93f790ffd95bd63293

Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку

https://repository.kpfu.ru/?p_id=235065

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Ахметшин Эльвир Мунирович	ru_RU
dc.date.accessioned	2018-01-01T00:00:00Z	ru_RU
dc.date.available	2018-01-01T00:00:00Z	ru_RU
dc.date.issued	2018	ru_RU
dc.identifier.citation	Akhmetshin, E. M., Demidova, L. N., Prodanova, N. A., Savchina, O. V., Trofimova, L. B., & Ratnikov, K. S. (2018). Statistical methods for analyzing financial statements of russian organizations in the context of IFRS implementation. European Research Studies Journal, 21(Special Issue 3), 118-129. doi:10.35808/ersj/1366	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=235065	ru_RU
dc.description.abstract	European Research Studies Journal	ru_RU
dc.description.abstract	In the context of the transition to international financial reporting standards (hereinafter - IFRS), issues of bringing Russian financial statements closer to an international format are of relevance. In order to develop Russian reporting adapted to the new requirements of the format, the authors have conducted polls of the accounting services of large, medium and small business organizations about the desirability of including the indicators from the minimum list of international reporting articles in their reports. Based on the methods used by the Institute of Statistics in the study of Russian financial statements methods of selective observation, questioning, methods of processing the data obtained, namely, calculating the proportion of reporting indicators using the A. Salai and V. Ryabtsev index, the authors justify the inclusion in the Russian financial reporting a series of indicators proposed by IFRS. The results of the study can be used in the transformation of statements, as well as in the construction of consolidated financial statements generated in Russia in accordance with the requirements of IFRS.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	A. Salai index	ru_RU
dc.subject	Accounting balance sheet	ru_RU
dc.subject	Financial accounting	ru_RU
dc.subject	Financial results report (P&L statement)	ru_RU
dc.subject	IFRS	ru_RU
dc.subject	V. Ryabtsev index	ru_RU
dc.title	Statistical methods for analyzing financial statements of Russian organizations in the context of IFRS implementation	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU