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New approaches to the analysis of financial statements of commercial structures


Авторы

Орлова Тамара Михайловна
кандидат экономических наук, профессор кафедры «Бухгалтерский учет, анализ и аудит»
Россия, Международный банковский институт, г. Санкт – Петербург
orlovatm_50@mail.ru

Аннотация

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.

Ключевые слова

balance sheet, property of the organization, the sources of the property. Evaluation of changes.

Рекомендуемая ссылка

Орлова Тамара Михайловна. New approaches to the analysis of financial statements of commercial structures // Современные технологии управления. ISSN 2226-9339. — #2 (26). Номер статьи: 2604. Дата публикации: 08.02.2013. Режим доступа: https://sovman.ru/en/article/2604/

Authors

Orlova Tamara Mikhailovna
Ph.D., Professor of "Accounting and Audit"
Russia, International Banking Institute, St. - Petersburg
orlovatm_50@mail.ru

Abstract

Keywords

Suggested citation

Orlova Tamara Mikhailovna. // Modern Management Technology. ISSN 2226-9339. — #2 (26). Art. #  2604. Date issued: 08.02.2013. Available at: https://sovman.ru/en/article/2604/


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Библиографический список

  1. All accounting pronouncements: Action, adopted, projects to reform [Vse polozheniia po bukhgalterskomu uchetu: deistvuiushchie, priniatye, proekty k reforme]. M.; EKSMO, 2011.
  2. Official website of the Ministry of Finance of the Russian Federation.