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Conceptual bases of the financial reporting: chapter 4. the remained text

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Pages: 
142-149
UDC Code: 
657.1.012.1
Rubric: 
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)

Provisions of chapter 4 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 the English-American accounting thought are item by item commented and 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. Mezhdunarodnye standarty finansovoy otchetnosti. M.: Askeri-ASSA, 1999.

3. Nikolaeva S.A. Mezhdunarodnye i rossiyskie standarty buhgalterskogo ucheta. M.: Analitika-PRESS, 2001. 671 s.

4. Baranov P.P. Razvitie koncepcii professionalnogo suzhdeniya v audite: teoriya i metodologiya: dis. ... d-ra ekon. nauk. Novosibirsk: NINH, 2013. 290 s.

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

6. Cygankov K.Yu. Osnovy buhgalterskogo ucheta (kratkie). M.: Magistr; Infra-M, 2015. 150 s.