FEATURES OF ACCOUNTING AND FINANCIAL REPORTING IN THE REPUBLIC OF BELARUS IN THE TRANSITION TO IFRS
Journal Title: Економіка та суспільство - Year 2017, Vol 11, Issue
Abstract
The article is devoted to the review of the organization of accounting and analysis of the structure of financial reporting in the Republic of Belarus. The provisions of the main regulatory documents on accounting and reporting are considered, examples of the completed forms of the balance sheet and the income statement are given. The current state of introduction of international financial reporting standards in Belarus is given.
Authors and Affiliations
О. М. Бондаренко
Keywords
Related Articles
- EP ID EP611577
- DOI -
- Views 127
- Downloads 0
FINANCIAL INNOVATIONS AS FACTORS OF THE TRANSFORMATION OF THE WORLD FINANCIAL ORDER
The article reveals the theoretical foundations of the financial order and outlines its functions. The theoretical approaches to the definition of financial innovations are considered. The criteria for their classificati...
THE DEVELOPMENT OF FRUIT PROCESSING ENTERPRISES IN THE REGIONAL INVESTMENT-INNOVATIVE SYSTEM
The article is devoted to actual issues of regional investment-innovation system development. The strategic goals and objectives of the development of the regional investment-innovation system are explored. The activity...
THE ROLE OF FINANCIAL SANATION OF AGRICULTURAL ENTERPRISES IN THE CONDITIONS OF THE CRISIS: REGIONAL ASPECT
The article is devoted to the study of the financial sanation role in ensuring the withdrawal of agricultural enterprises from a crisis state. The differences and interrelation between the categories «bankruptcy» and «sa...
FORMATION OF STRATEGIC COMPETITIVE EDGES OF THE ENTERPRISE TO PROVIDING INCREASED COMPETITIVENESS
The article is dedicated the issue of competitiveness management by determination of its strategic competitive edges and the sources of their forming. The basic resources of enterprise, based on those competitive edges a...
VALUE OF THE FINISHED PRODUCT AND THE FEATURES OF THE ORGANIZATION OF ITS ACCOUNT FOR MEAT PROCESSING ENTERPRISES
The article deals with theoretical, methodological and practical aspects of the accounting of finished products. The views of economists concerning the formation of the concepts of «finished products» are especially anal...