2010, № 13

Kurmanova A.H. CONCEPTUAL BASES OF FORMATION OF THE ACCOUNTING (FINANCIAL) REPORTING OF THE ECONOMIC SUBJECTThe general concepts of drawing up of the accounting (financial) reporting of the economic subject, opening principles of its preparation are considered. Basic principles and the principles providing qualitative characteristics according to domestic standards of accounting are defined. The qualities of the financial reporting providing utility for interested users in modern conditions are opened.Key words: the accounting (financial) reporting, preparation principles, qualitative characteristics, the accounting information

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References:

1. About accounting: the Federal law №129-FZ from 21.11.1996 г.

2. The project of the Federal law "About accounting"//www.minfin.ru

3. The concept of development of accounting and the reporting in the Russian Federation on the intermediate term prospect, approved by the Order of the Ministry of Finance of the Russian Federation from 1.07.2004г. №180

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About this article

Author: Kurmanova A.H.

Year: 2010

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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