Recognition of the financial and non-financial assets in the transformation of national reporting in line with international standards
( Pp. 208-211)

More about authors
Ponomareva Svetlana Vasilivna kandidat ekonomicheskih nauk, docent kafedry «Ekonomicheskaya teoriya»
State National Research Politechnical University of Perm
Abstract:
In the article the author's method of recognition and reflection of the financial and non-financial assets needed to Russian enterprises in the transformation of the national accounts in accordance with international standards.
How to Cite:
Ponomareva S.V., (2013), RECOGNITION OF THE FINANCIAL AND NON-FINANCIAL ASSETS IN THE TRANSFORMATION OF NATIONAL REPORTING IN LINE WITH INTERNATIONAL STANDARDS. Business in Law, 2 => 208-211.
Reference list:
Averchev I.V. MSFO. Praktika primeneniya: uchebnik. M.: Eksmo, 2008. S. 15.
Anfinogenov O.V. Bukhgalterskiy uchet i audit finansovykh aktivov kommercheskikh organizatsiy: dissertatsiya.. kandidata ekonomicheskikh nauk: 08.00.12 / Anfinogenov Oleg Vladimirovich; Mesto zashchity: Sarat. gos. sots.-ekonom. un-t .- Saratov, 2009.- 185 s.
Vakhrushina M. A. Mezhdunarodnye standarty finansovoy otchetnosti: Uchebnoe posobie. M.: Omega - L, 2006. S. 212-214
Generalova M.V. Mezhdunarodnye standarty finansovoy otchetnosti: Uchebnoe posobie. M.: TK VELBI Izdatel skiy prospekt , 2008. S. 58.
Generalova M.V. Transformatsiya rossiyskoy otchetnosti v otchetnost , sostavlennuyu v sootvetstvii s MSFO // Bukhgalterskiy uchet. 2005. № 23. S. 21-24.
Gorbatova L.V. Uchet po mezhdunarodnym standartam: Uchebnoe posobie. M.: Feniks, 2007. S.25.
Gosteva L.N. Mezhdunarodnye standarty finansovoy otchetnosti. M.: YUNITI, 2006. S.32
Dmitrieva O. G. Mezhdunarodnye standarty finansovoy otchetnosti. M.: Vysshee obrazovanie, 2007. S. 34.
Kamysovskaya S.V. Bukhgalterskaya finansovaya otchetnost po rossiyskim i mezhdunarodnym standartam: Uchebnoe posobie. SPb.: KnoRus, 2007. S. 62.
Konstantinov E.L. Mezhdunarodnye standarty finansovoy otchetnosti: Uchebnoe posobie. M.: Izdatel stvo ITK Dashkov i Ko , 2007. S. 13.
Makarov A.S. Ekonomicheskiy analiz funktsionirovaniya finansovykh instrumentov predprinimatel skoy deyatel nosti: Dis.. kand. ekon. nauk: 08.00.12: N. Novgorod, 1998.- 163 c.
Malitskaya V.B. Organizatsiya bukhgalterskogo ucheta i ekonomicheskogo analiza finansovykh aktivov v kommercheskikh strukturakh: teoriya i praktika: Dis.. kand. ekon. nauk: 08.00.12: Voronezh, 2005.- 236 c.
Man ko S.V. Otsenka aktivov i obyazatel stv v finansovoy otchetnosti strakhovoy organizatsii: dissertatsiya.. kandidata ekonomicheskikh nauk: 08.00.12 / Man ko Snezhana Vladimirovna; Mesto zashchity: Finansovaya akad. pri Pravitel stve RF . - Moskva, 2009. - 183 s.
Marenkov N.L. Mezhdunarodnye standarty finansovoy otchetnosti: Uchebnoe posobie. Rostov n/D.: 2006. S. 258.
Mezhdunarodnye standarty finansovoy otchetnosti 2010 (na russkom yazyke). M.: Askeri ASSA, 2010. 560 s.
Keywords:
financial assets, financial instruments, international financial reporting standards, the adaptation formula for the calculation of the asset balance.


Related Articles

2. CIVIL LAW; BUSINESS LAW; FAMILY LAW; PRIVATE INTERNATIONAL LAW Pages: 61-67 Issue №16680
Academic doctrinal research of civilistical problems of securities and financial markets
securities financial markets financial instruments dissertation civilistic research
Show more
Accounting, statistics Pages: 70-74 Issue №14823
EVALUATION OF FINANCIAL INSTRUMENTS: PROBLEMS AND SOLUTIONS
international financial reporting standards financial instruments financial investments fair value amortized cost
Show more