New approaches to the analysis of financial statements of commercial structures

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Authors

Orlova Tamara Mikhailovna
Ph.D., Professor of "Accounting and Audit"
Russia, International Banking Institute, St. - Petersburg
[email protected]

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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Suggested citation

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: 2013-02-08 . Available at: https://sovman.ru/en/article/2604/

References