КФУ. Карточка публикации. Development of Financial Reporting Principles

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DEVELOPMENT OF FINANCIAL REPORTING PRINCIPLES

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2014

Авторы, сотрудники КФУ

Гафиева Гульнур Миннуровна, автор

Куликова Лидия Ивановна, автор

Библиографическое описание на языке оригинала

Kulikova L.I., Gafieva G.M. Development of Financial Reporting Principles// Mediterranean Journal of Social Sciences – 2014- Vol. 5 - No. 24 – p. 38-40.

Аннотация

The paper discusses the link between the principles of financial reporting and informational needs of financial statement, international financial reporting standards, integrated reporting who provide limited resources to the entity. It is argued that development of economic environment has led to the shift in resources, that are limited, and consequently has changed the primary user of financial reporting. This change is to be reflected in financial reporting principles as its aim is satisfaction of users' informational needs.

Ключевые слова

financial statement, international financial reporting standards, integrated reporting

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https://repository.kpfu.ru/?p_id=94651

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Гафиева Гульнур Миннуровна	ru_RU
dc.contributor.author	Куликова Лидия Ивановна	ru_RU
dc.date.accessioned	2014-01-01T00:00:00Z	ru_RU
dc.date.available	2014-01-01T00:00:00Z	ru_RU
dc.date.issued	2014	ru_RU
dc.identifier.citation	Kulikova L.I., Gafieva G.M. Development of Financial Reporting Principles// Mediterranean Journal of Social Sciences – 2014- Vol. 5 - No. 24 – p. 38-40.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=94651	ru_RU
dc.description.abstract	The paper discusses the link between the principles of financial reporting and informational needs of financial statement, international financial reporting standards, integrated reporting who provide limited resources to the entity. It is argued that development of economic environment has led to the shift in resources, that are limited, and consequently has changed the primary user of financial reporting. This change is to be reflected in financial reporting principles as its aim is satisfaction of users' informational needs.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	financial statement	ru_RU
dc.subject	international financial reporting standards	ru_RU
dc.subject	integrated reporting	ru_RU
dc.title	Development of Financial Reporting Principles	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU