Development of financial reporting principles

dc.contributor.author	Kulikova L.
dc.contributor.author	Gafieva G.
dc.date.accessioned	2018-09-18T20:38:39Z
dc.date.available	2018-09-18T20:38:39Z
dc.date.issued	2014
dc.identifier.issn	2039-9340
dc.identifier.uri	https://dspace.kpfu.ru/xmlui/handle/net/142038
dc.description.abstract	© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The paper discusses the link between the principles of financial reporting and informational needs of users who provide limited resources to the entity. It is argued that development of economic environment has led to the shift in resources, that are limited, and consequently has changed the primary user of financial reporting. This change is to be reflected in financial reporting principles as its aim is satisfaction of users' informational needs.
dc.relation.ispartofseries	Mediterranean Journal of Social Sciences
dc.subject	Financial statement
dc.subject	Integrated reporting
dc.subject	International financial reporting standards
dc.title	Development of financial reporting principles
dc.type	Article
dc.relation.ispartofseries-issue	24
dc.relation.ispartofseries-volume	5
dc.collection	Публикации сотрудников КФУ
dc.relation.startpage	38
dc.source.id	SCOPUS20399340-2014-5-24-SID84911384215

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Публикации сотрудников КФУ Scopus [24551]
Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.