COMPONENTS OF FINANCIAL STATEMENTS AND PROCEDURE FOR SUBMISSION OF USERS: RUSSIAN AND INTERNATIONAL ASPECTS
Abstract and keywords
Abstract (English):
The article presents a comparative analysis of the requirements of Russian and international standards for financial reporting, its set, depending on the period of representation and members of the economic entity, the further development of the Russian legislation in this area.

Keywords:
financial reporting, financial reporting of small businesses, reporting components, identification of financial statements and other additional information.
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