PREPARATION AND PROVIDING FINANCIAL INFORMATION, CORRECTION OF MISTAKES IN REPORTING COMPLIANCE WITH THE PRINCIPLES OF IFRS

Abstract

In this article the main questions of preparation of financial information (IFRS 1) areconsidered. In this text the main requirements of users to accounting (financial information) are expressed. The principlesof preparation and drawing up financial statements aren’t standards, it is possibleto divide them in three main groups. In article each of these groups are considered.

Keywords

• мсфо
• качество информации
• принципы учета информации
• элементы финансовой отчетности
• (финансовая) бухгалтерская отчетность
• капитал
• трансформация отчетности
• ifrs
• quality of information
• principles of the accounting of information
• elements of financial statements
• (financial) accounting reports
• capital
• reportingtransformation