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UDC 336
MODERN PURPOSE OF THE REPORT ON FINANCIAL RESULTS ACCORDING TO THE RUSSIAN AND INTERNATIONAL STANDARDS
Novikova Svetlana Vasilyevna
National Research Mordovia State University
National Research Mordovia State University
Abstract
In article the question of purpose of the report on financial results in modern conditions, and also formation of the report on the Russian legislation and according to IFRS is considered, the comparative analysis of elements of the reporting according to RAS and IFRS is carried out.
Keywords: expenses, financial result, income, loss, profit, report on financial results
Category: 08.00.00 Economics
Article reference:
Modern purpose of the report on financial results according to the Russian and international standards // Modern scientific researches and innovations. 2016. № 12 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/12/75273
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