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New approaches to the analysis of financial statements of commercial structures

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Authors


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

Abstract

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.

Keywords

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

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Orlova Tamara Mikhailovna
New approaches to the analysis of financial statements of commercial structures// Modern Management Technology. ISSN 2226-9339. – #2 (26). Art. # 2604. Date issued: . Available at: https://sovman.ru/en/article/2604/

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References

  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.