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THE FINANCIAL STATEMENTS OF XXI CENTURY – WHAT SHOULD IT BE?
Ablyametova Mavile Ayderovna1, Dzhaferova Liliiar Rustemovna2
1V.I. Vernadsky Crimean Federal University, Institute of Economics and Management, Student in the Direction 38.03.01 «Economy»
2V.I. Vernadsky Crimean Federal University, Institute of Economics and Management, PhD in Economics, Associate Professor of Accounting and Auditing
1V.I. Vernadsky Crimean Federal University, Institute of Economics and Management, Student in the Direction 38.03.01 «Economy»
2V.I. Vernadsky Crimean Federal University, Institute of Economics and Management, PhD in Economics, Associate Professor of Accounting and Auditing
Abstract
Within this context, most attention focused on problematic aspects of the formation of the Report on movement of funds as an integral part of the statutory financial statements in accordance with the realities of the 21st century. A comparative analysis of the requirements to report in accordance with the requirements of Russian Accounting Standards and IFRS, as well as the attention is focused on problems of adaptation to the requirements of international financial reporting standards to accelerate the integration of Russia into the world community.
Keywords: financial activity, financial statements, international financial reporting standards. accounting standards, investment activity, operating activities, statement of cash flows
Category: 08.00.00 Economics
Article reference:
The financial statements of XXI century – what should it be? // Modern scientific researches and innovations. 2017. № 4 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2017/04/80987
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