On Some Issues of Formation of Accounting (Financial) Statements

N. Mislavskaya

doi:doi:10.12737/1998-0701-2024-10-9-21-26

UDC 657.6

On Some Issues of Formation of Accounting (Financial) Statements

Published в Auditor · Volume 10, Issue 9, 2024 · Pages 21–26 · Rubrics: ACCOUNTING AND REPORTING

DOI 10.12737/1998-0701-2024-10-9-21-26

Received: 07.08.2024 Accepted: 17.08.2024 Published: 13.11.2024

Authors

N. Mislavskaya ¹

1 Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)
Moskva, Moscow, Russian Federation

ABSTRACT

The article is devoted to the analysis of the content of the new normative document regulating the composition of accounting (financial) statements, the content of its forms, the procedure for submission, the conditions for compliance with the criteria of its reliability. The author explains some issues, the understanding of which is associated with the process of reforming the national accounting system in accordance with the requirements of the International Financial Reporting Standards. The new standard is assessed as a timely, relevant and in-demand document that contributes to increasing the reliability of information presented in accounting (financial) statements.

KEYWORDS

balance sheet balance sheet assets balance sheet liabilities information materiality information reliability information neutrality

Information

Authors:

1. Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)

Moskva, Moscow, Russian Federation

Type:

Article

Pages:

from 21 to 26

Status:

Published

Subject area:

UDC 657.6

Language:

Russian

Keywords:

balance sheet, balance sheet assets, balance sheet liabilities, information materiality, information reliability, information neutrality

References

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2. Pyatov M.L. Pol'zovateli buhgalterskoĭ informacii i ih interesy // Buhgalterskiĭ uchet. — 2008. — No 13. EDN: https://elibrary.ru/JUMPKD

3. Rudakova T.A. Informacionnye interesy pol'zovateleĭ uchetno-otchetnoĭ informacii // Mezhdunarodnyĭ buhgalterskiĭ uchet. — 2014. — No 5 (300).

4. Safuanov F.S. Affekt: sub'ektivno psihologicheskiĭ ekspertologicheskiĭ analiz // Psihologicheskiĭ zhurnal. — 2001. — No 3.

5. Yukaeva V.S., Zueva V.V., Chuvikova V.V. Prinyatie upravlencheskih resheniĭ: uchebnik. — M.: Dashkov i Ko, 2012. — 324 s. EDN: https://elibrary.ru/RWEXBR

6. Konceptual'nye osnovy finansovoĭ otchetnosti. — URL: https://minfin.gov.ru/common/upload/ library/2015/01/main/conceptual.pdf

7. Mezhdunarodnyĭ standart finansovoĭ otchetnosti (IAS) 1 «Predstavlenie finansovoĭ otchetnosti». — URL: https://minfin.gov.ru/common/upload/library/2017/01/main/MSFO_IAS_1.pdf

8. Federal'nyĭ zakon ot 06.12.2011 No 402-FZ «O buhgalterskom uchete» [Elektronnyĭ resurs]. — URL: https://minfin.gov.ru/ru/document?id_4=15014-federalnyi_zakon_ot_06.12.2011__402-fz_o_bukhgalterskom_uchete

9. Federal'nyĭ standart buhgalterskogo ucheta FSBU 4/2023 «Buhgalterskaya (finansovaya) otchetnost'» [Elektronnyĭ resurs]. — URL: https://minfin.gov.ru/ru/document?id_4=306759-federalnyi_standart_bukhgalterskogo_ucheta_fsbu_42023_bukhgalterskaya_finansovaya_otchetnost

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