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Authors

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Keywords:

международные стандарты финансовой отчетности, международные стандарты финансовой отчетности для предприятий малого и среднего бизнеса, национальный стандарт финансовой отчетности, корректность перевода МСФО, содержание финансовой отчетности, аккредитация учетных дисциплин

Abstract

This article examines specifics of applying IFRS in organizations of different organizational forms. The article overviews problems of
financial reporting, compliance of financial reporting to the standards, significance of financial reporting as a source of information for businesses. Poor quality of financial reporting primarily consequence of the level of qualification of accounting specialists. It is proposed to improve the quality of specialists training through accreditation of ACCA accounting courses in educational institutions.

Published

2021-07-23