Problematic Aspects of the Draft New IA S 1 on the Formation of Financial Statements
| Autor: | T. Yu. Druzhilovskaya, E. S. Druzhilovskaya |
|---|---|
| Jazyk: | ruština |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Учёт. Анализ. Аудит, Vol 9, Iss 4, Pp 35-44 (2022) |
| Druh dokumentu: | article |
| ISSN: | 2408-9303 2619-130X |
| DOI: | 10.26794/2408-9303-2022-9-4-35-44 |
| Popis: | The International Financial Reporting Standards Board (IFRS) IASB currently works on the draft new IAS 1, which would significantly improve financial reporting regulations. The analysis of this draft allows to conclude that several innovations aimed at achieving this goal simultaneously lead to the emergence of new important problems in the above field reporting. The authors have already addressed to the future IAS 1 in the previous issue of the journal “Accounting. Analysis. Audit”. They paid attention to the connection with the changes in the names of financial reporting forms, regulations for dividing into six categories of income and expenses presented in the statement (reports) of profit or loss and other comprehensive income and expenses, as well as requirements in regarding the methods of recording operating expenses in this statement. This paper studies the remaining problems associated with the innovations of the above project, and to overcome them. The methodological base of the research includes a critical analysis of the content of the above project in the terminology’s results of the study identify the major problems caused by the regulations of the draft new IAS 1, and the rationale for recommendations for their solution. Also, the research will be useful to a wide range of readers interested in reforming approaches to financial reporting, can be used in the practical work of accounting departments, in the educational process of higher educational institutions and in the development and improvement of relevant accounting regulations. |
| Databáze: | Directory of Open Access Journals |
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