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Use of financial statements prepared in accordance with IFRS in the economic analysis of the activities of the commercial organization

Ugolkova Irina Vasilevna  (candidate of economic Sciences, Surgut state University)

The article considers theoretical aspects of International Financial Reporting Standards (IFRS) and the activity of its use in the business of Russian companies. The main features and differences of IFRS standards from the RSBU are listed. The main shortcomings in the application of financial statements in accordance with IFRS have been identified, according to companies. The key tasks of the economic analysis of the commercial organization are listed. The specifics of the use of financial statements prepared in accordance with IFRS in the economic analysis of the activities of Russian enterprises are analyzed. The main advantages and positive aspects of the conducted economic analysis on reporting in accordance with IFRS have been singled out.

Keywords:IFRS; financial statements; International Financial Reporting Standards; Accounting; audit; economic analysis; commercial organization; the financial analysis.
 

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Citation link:
Ugolkova I. V. Use of financial statements prepared in accordance with IFRS in the economic analysis of the activities of the commercial organization // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2018. -№05. -С. 131-135
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