Analysis of the draft new iaS 1 regulations on the formation of financial Statements

Analysis of the draft new iaS 1 regulations on the formation of financial Statements

The prepared draft of the new international financial reporting standard IFRS (IAS) 1 makes significant adjustments to the regulations for the formation of financial statements. The changes envisaged by this document provide new opportunities for improving the preparation of these reports, but at th...

Full description

Saved in:

Bibliographic Details
Main Authors:	T. Yu. Druzhilovskaya, E. S. Druzhilovskaya
Format:	Article
Language:	Russian
Published:	Government of Russian Federation, Financial University 2022-06-01
Series:	Учёт. Анализ. Аудит
Subjects:	international financial reporting standard report term project changes
Online Access:	https://accounting.fa.ru/jour/article/view/468
Tags:	Add Tag No Tags, Be the first to tag this record!

Similar Items

Problematic Aspects of the Draft New IA S 1 on the Formation of Financial Statements
by: T. Yu. Druzhilovskaya, et al.
Published: (2022-10-01)

Improvement of the Statement of Financial Results as an Information Base for Strategic Decision Making
by: T. Yu. Druzhilovskaya, et al.
Published: (2021-10-01)

Improving the Financial Reporting of Organizations in the Digital Economy
by: T. Yu. Druzhilovskaya, et al.
Published: (2019-03-01)

Consolidated financial statements in light of the Hungarian regulations and the IFRS standards
by: Alexandra Szekeres, et al.
Published: (2025-01-01)

Lease: Problematic Aspects of Accounting and Reporting Information Formation
by: T. Yu. Druzhilovskaya, et al.
Published: (2020-05-01)

FAS 6/2020: Resolved Issues of Accounting for Property, Plant and Equipment and Ongoing Controversial Aspects
by: T. Yu. Druzhilovskaya, et al.
Published: (2021-02-01)

Development of a Non-financial Reporting for Oil Сompanies
by: R. G . Kaspina, et al.
Published: (2022-05-01)

PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS ON THE COSTS AND BENEFITS OF IMPLEMENTING IAS/IFRS IN ROMANIA
by: ANDREEA PAULA DUMITRU
Published: (2014-11-01)

Problems of the Accounting Regulations in the Non-financial sector’s Enterprises of the Russian Federation
by: A. V. Zonova, et al.
Published: (2025-07-01)

Standardization of Information Disclosure in Non-Financial Reporting of Commercial Organizations
by: I. V. Alekseeva, et al.
Published: (2022-10-01)

THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN ROMANIA: ADVANTAGES AND MAIN PROBLEMS
by: Diana-Andreea, TRAISTARU
Published: (2014-11-01)

Non-financial reporting: content, development, international standards and information base for their application by business entities in Belarus
by: Katsiaryna S. Gruznevich
Published: (2025-03-01)

Standardization of accounting and reporting: current state and ways of development
by: G. S. Dubrovina, et al.
Published: (2020-01-01)

The Problems of Interpretation and Reflection of Equity in the Financial Statements of the Organization
by: E. S. ruzhilovskaya, et al.
Published: (2023-05-01)

FINANCIAL REPORTING AND SOURCE DOCUMENTS OF UKRAINIAN ENTERPRISES WHEN APPLYING THE IFRS
by: G. Golubnicha, et al.
Published: (2013-08-01)

Internal and external subjects of financial control over the reliability of financial statements
by: E. A. Naumova
Published: (2024-04-01)

Non-Financial Reporting and Compliance Control
by: T. Yu. Serebryakova
Published: (2023-08-01)

Problems of Harmonizing Investment Property Accounting Аccording to Russian and International Standards
by: T. U. Druzhilovskaya, et al.
Published: (2018-08-01)

THE CURRENT STATE OF APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN UKRAINE.
by: B. Zasadnyi
Published: (2016-09-01)

UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTS
by: N. Adintsova, et al.
Published: (2022-02-01)

The impact of digital technologies on the information potential of accounting (financial) statements. Part 2: Impact of digital platforms and models on transparency of corporate reporting
by: M. T. Turmanov, et al.
Published: (2022-09-01)

The extent of Commitment of companies to Apply the International Financial Reporting Standard IFRS 15 - Revenues from Customers Contracts and Its Reflection on The Decisions of Users of Financial Reports - An exploratory - Analytical study of the opinions of a sample of employees in companies in the Kurdistan Region / Iraq (Erbil Governorate as a model)
by: Fadhil Nabee Othman, et al.
Published: (2022-02-01)

The prospects for implementation of international financial reporting standards in the national accounting systems
by: I. M. Dmitrieva
Published: (2018-04-01)

Formation of accounting policies of a mining enterprise in accordance with International Financial Reporting Standards
by: L.V., et al.
Published: (2022-12-01)

THE FINANCIAL STATEMENTS FOR THE ENTERPRISE MANAGEMENT
by: N. Morgun, et al.
Published: (2016-09-01)

Analysis of Internal Factors in Improving Perceptions of the Quality of Financial Reports at DPMPD Kediri Regency
by: Sandia Eka Efilia, et al.
Published: (2025-06-01)

Features of intellectual property reflection in accounting and in financial statements
by: Liudmila LAPIȚKAIA, et al.
Published: (2020-06-01)

METHODOLOGICAL ASPECTS OF CONTENT ANALYSIS OF CONVERGENCE BETWEEN UKRAINIAN GAAP AND INTERNATIONAL FINANCIAL REPORTING STANDARDS
by: R. Kuzina
Published: (2015-06-01)

Problem aspects of transformation in financial reporting of business entities in Ukraine
by: Fedir Zhuravka
Published: (2016-03-01)

NON-FINANCIAL REPORTING IN THE CONTEXT OF EUROPEAN INTEGRATION: TRANSFORMATION, CHALLENGES AND PROSPECTS
by: Oksana Nesterenko, et al.
Published: (2024-06-01)

LINKS BETWEEN FINANCIAL STATEMENTS AND MANAGEMENT COMMENTARY
by: Małgorzata Garstka
Published: (2021-07-01)

LINKS BETWEEN FINANCIAL STATEMENTS AND MANAGEMENT COMMENTARY
by: Małgorzata Garstka
Published: (2021-07-01)

The Effect of Six Sigma Standards on the Quality of Financial Statements through Internal Auditing as a Mediating Variable (A field Study on commercial banks in city of Sana’a (
by: Tareq Aljumaei
Published: (2024-12-01)

An Analysis of scientific research in the field of international financial reporting standards: A Scientometric study
by: Seyed Mostafa Hassanzadeh Diva, et al.
Published: (2025-01-01)

Transparency of financial statements prepared under IFRS as an instrument of anti-corruption activity in Ukraine
by: L.V. Chyzhevska, et al.
Published: (2019-04-01)

Analysis of the Content and Recommendations for the Application of FSBU 4/2023 “Accounting (Financial) Reporting”
by: V. S. Zaika
Published: (2024-11-01)

Tools of the digital Economy as Methods to Ensure the reliability of financial Statements
by: L. A. Chaikovskaya
Published: (2022-06-01)

Professor A. Jaruga’s contribution to international accounting regulations development and financial reporting harmonisation
by: Ewa Śnieżek, et al.
Published: (2014-12-01)

Considerations about Adapting to IFRS S1 and S2 With Regard to Sustainability Reporting: Research Regarding Enterprises on the BIST Sustainability 25 Index
by: Gözde Nezriye Bi̇rcan, et al.
Published: (2023-08-01)

Public non‐financial reporting: Reflection of environmental aspects of development and activities of economic entities
by: N. G. Gadzhiev, et al.
Published: (2024-10-01)