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Conceptual bases of financial statements: historical and theoretical introduction

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Pages: 
117-122
UDC Code: 
657.1.012.1
Authors: 
Tsygankov K Doctor of Economic Sciences, Professor  (kim492005@yandex.com)
Fadeikina Natal`ya V. Doctor of Economic Sciences in specialty 08.00.10 «Finance, monetary circulation and credit», Professor  (fadeikinanv@yandex.ru, rektor@nnet.ru)

The present publication is historical and theoretical introduction to a cycle from five articles devoted to the analysis of the document "Conceptual Bases of Financial Statements" treated as the theoretical annex to the international standards of accounting reports.

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References: 
1. Konceptualnye osnovy finansovoy otchetnosti. URL: http://www.minfin.ru/common/upload/library/2014/06/main/kontseptualnye_osnovy_na_sayt_bez_predisloviya_-_kopiya.pdf (data obrashcheniya: 20.02.2016).

2. Bolshaya sovetskaya enciklopediya. 3-e izd. M.: Sov. encikl., 1969. T. 25.

3. Cygankov K.Yu. Istoriya uchetnoy mysli. M.: Magistr, 2013. 544 s.

4. Cygankov K.Yu. Nachala teorii buhgalterskogo ucheta, ili Balans, scheta i dvoynaya zapis. M.: Magistr, 2011. 384 s.

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6. Hendriksen E.S., van Breda M.F. Teoriya buhgalterskogo ucheta. M.: Finansy i statistika, 1997. 576 s.

7. Kovalev V.V. Finansovyy uchet i analiz: konceptualnye osnovy. M.: Finansy i statistika, 2004. 720 s.

8. Metyus M., Perera M. Teoriya buhgalterskogo ucheta. M.: Audit; YuNITI, 1999. 623 s.