Orlova Tamara Mikhailovna
Ph.D., Professor of "Accounting and Audit"
Russia, International Banking Institute, St. - Petersburg
This item includes changes in the organization's assets and sources of its formation in connection with the introduction of the Federal Law "On Accounting" (FC-402), and new forms of accounting (financial) statements. An overview of the new balance sheet items and the evaluation of information from the point of view of internal and external user is.
balance sheet, property of the organization, the sources of the property. Evaluation of changes.
Статья также доступна (this article also available):
Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.