The paper considers an example of the construction of a single static and dynamic balance sheet for solving the problems posed in the Conceptual Basis Financial Statements.
IFRS, static, dynamic, accounting, balance sheet.
Усиление роли динамических
показателей в МСФО
В Концептуальных основах финансовой отчетности в новой редакции 2010 г. [1]
1. Konceptual'nye osnovy finansovoy otchetnosti [Elektronnyy resurs] / Sovet po MSFO. — 2010. http://minfin.ru/common/UPLOAD/library/2014/06/main/ kontseptualnye_osnovy_na_sayt.pdf.
2. Preliminary Views on Financial Statement Presentation / Discussion Paper. Published by the International Accounting Standards Board (IASB) in October 2008 for comments to be submitted by 14 April 2009 / International Accounting Standards Committee Foundation. — 2008.
3. Basis for Conclusions Exposure Draft ED/2015/3 Conceptual Framework for Financial Reporting. — May 2015.
4. Suharev I.R. Stereo buhgalteriya. — M.: ICP «Maska», 2014. — 384 s.
5. Rudanovskiy A.P. Analiz balansa. — M.: Makiz. — 1926. — 748 s.
6. Ijiri Y. A Framework for Triple-Entry Bookkeeping // The Accounting Review. — 1986. — Vol. LXI. — No 4. — Oktober. — P. 745–759.
7. Kol'vah O.I. Modelirovanie buhgalterskogo ucheta. Situacionno-matrichnyy podhod. — M.: Vuzovskaya kniga. — 2010. — 336 s.
8. Sigidov Yu.I., Trubilin A.I. Teoriya buhgalterskogo ucheta. — M.: INFRA-M, 2014. — 320 s.
