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Conceptual bases of the financial reporting: concepts of the equity and maintenance of size of the equity

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Pages: 
122-129
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)

The finishing article of a cycle begins with the itemized critical comment of provisions final, the fourth, the section of new edition of Conceptual bases of the financial reporting – the document which is the theoretical annex to international accounting standards. Summing up the results, authors of article express the opinion on the current state of an Anglo-American accounting thought.

Files: 
References: 
1. Slovar inostrannyh slov. M.: Rus. yaz., 1993. 740 s.

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

3. Entoni R., Ris Dzh. Uchet: situacii i primery. M.: Finansy i statistika, 1993. 558 s.

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

5. Kovalev V.V., Kovalev Vit.V. konceptualnye osnovy buhgalterskogo ucheta: logika evolyucii // Vestnik Sankt-Peterburgskogo universiteta. Ser. 5: Ekonomika. 2015. Vyp. 4. S. 117-152.