Lyiza Yahina

City: Kazan

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Articles

International Financial Reporting Standards: what a financial report signals to the investor

ART 184068

Author:

Lyiza Yahina

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The article discusses the features of the formation of information in the report of financial position in accordance with international financial reporting standards, as well as the order of income payment to investors. The needs of the investor are primary. They determine the content of the reports, and in order to form the desired content, an accounting process is necessary.

Keywords: liabilities, capital, international financial reporting standards, investor, financial position report