Keyword: «international financial reporting standards»

The article considers the necessity of introduction in Russian companies, international financial reporting standards in order to create accurate financial statements in order to attract investment. Under IFRS, assets and liabilities carried at fair value. Investors are not interested in "paper" assets, they are interested in the fair market value at the moment. Implementation and use of IFRS enables to prepare financial statements that meets the requirements of investors and to bring equity and debt for companies from a wide range of investors.

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.