KFU. Card publication. Development of Financial Reporting Principles

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

DEVELOPMENT OF FINANCIAL REPORTING PRINCIPLES

Form of presentation

Articles in international journals and collections

Year of publication

2014

Authors, employees of KFU

Gafieva Gulnur Minnurovna, author

Kulikova Lidiya Ivanovna, author

Bibliographic description in the original language

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

Annotation

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.

Keywords

financial statement, international financial reporting standards, integrated reporting

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=94651&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Gafieva Gulnur Minnurovna	ru_RU
dc.contributor.author	Kulikova Lidiya Ivanovna	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/eng/?p_id=94651&p_lang=2	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	Articles in international journals and collections	ru_RU