Концептуальные Основы Финансовой Отчетности: Введение, Назначение, Цель (Conceptual Bases of the Financial Reporting: Introduction, Appointment, Purpose)

Учет и анализ 2016 №3 (116) МАЙ-ИЮНЬ Страницы: 135-142

8 Pages Posted: 22 Apr 2017

See all articles by Kim Tsygankov

Kim Tsygankov

Siberian Academy of Finance and Banking

Natalia Fadeikina

Siberian Academy of Finance and Banking

Date Written: May 1, 2016

Abstract

Russian Abstract: В статье критически анализируются три начальных раздела новой редакции Концептуальных основ финансовой отчетности – документа, являющегося теоретическим приложением к международным стандартам финансовой отчетности и отражающего современный уровень англо-американской учетной мысли.

English Abstract: In article three initial sections of new edition of Conceptual bases of the financial reporting – the document which is the theoretical annex to international accounting standards and reflecting the modern level of Anglo-American accounting thought are critically analyzed.

Note: Downloadable document is in Russian.

Keywords: Purposes of the Financial Reporting, Users of the Financial Reporting, Economic

JEL Classification: F3

Suggested Citation

Tsygankov, Kim and Fadeikina, Natalia, Концептуальные Основы Финансовой Отчетности: Введение, Назначение, Цель (Conceptual Bases of the Financial Reporting: Introduction, Appointment, Purpose) (May 1, 2016). Учет и анализ 2016 №3 (116) МАЙ-ИЮНЬ Страницы: 135-142 , Available at SSRN: https://ssrn.com/abstract=2955520

Kim Tsygankov

Siberian Academy of Finance and Banking ( email )

7, Polzunova street
Novosibirsk, 630051
Russia

Natalia Fadeikina (Contact Author)

Siberian Academy of Finance and Banking ( email )

7, Polzunova street
Novosibirsk, 630051
Russia

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
43
Abstract Views
316
PlumX Metrics