Definitions of basic elements of financial statements: technical analysis and simplification
Abstract
The definitions of basic elements of financial statements given in the Conceptual Bases of Financial Statements developed by the London Council of IFRS in 2010 and recommended by the Ministry of finance of the Russian Federation for application in the territory of the Russia are analyzed. The reasons complicating understanding of these definitions are shown, its simplification which is completely keeping the sense enclosed in them and much reducing the volume of definitions and effort for their understanding is carried out.
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Review
For citations:
Tsygankov K... Definitions of basic elements of financial statements: technical analysis and simplification. Siberian Financial School. 2019;(3):93-100. (In Russ.)
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