телефон в шапке

+7-999-464-41-16
900-1800,(GMT+6), Mon.–Fri.

site-name-en

Изображение в левую колонку

Contact Us

Our address:
Russia, 630099,
Novosibirsk,
ul. Каменская, 56
(map)
Tel.:
editorial office:
8-913-985-02-61
managing editor:
8-999-464-41-16
advertising manager:
8-913-785-30-97
Materials for publication should be addressed to:
E-mail: sfs@nsuem.ru
For subscription and purchase of the magazine:
E-mail: sfs@nsuem.ru

© Novosibirsk
State University
of Economics and Management

For permission to use
«SFS Journal» materials,
please apply to the SFS
Journal editorial office

Requisites

ИНН 5406011041
КПП 540601001
УФК по Новосибирской области
(НГУЭУ л/с 20516X20720)
Банк получателя:
СИБИРСКОЕ
ГУ БАНКА РОССИИ//УФК
по Новосибирской области
г. Новосибирск
БИК 015004950
ОКТМО 50701000
р/сч 03214643000000015100

Conceptual bases of the financial reporting: introduction, appointment, purpose

You are here

Pages: 
135-142
UDC Code: 
657.37
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)

In article three initial sections of new edition of Conceptual bases       of the financial reporting – the document which is the theoretical annex to international accounting standards and reflecting the modern level of Anglo-American accounting thought are critically analyzed.

Files: 
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: 20.07.2015).

2. Cygankov K.Yu., Fadeykina N.V. Konceptualnye osnovy finansovoy otchetnosti: istoriko-teoreticheskoe vvedenie // Sibirskaya finansovaya shkola. 2016. no 2. S. 117-122.

3. Slovar inostrannyh slov. M.: Rus. yaz., 1993. 740 s.

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

5. Kovalev V.V. Finansovyy menedzhment: teoriya i praktika. 2-e izd., pererab. i dop. M.: Prospekt, 2010. 1024 s.