The role of the Explanatory Note in the Accounting Statements
https://doi.org/10.24182/2073-9885-2021-14-3-29-37
Abstract
The article is devoted to the issues of changing accounting statements in accordance with the requirements of regulatory legal acts in the field of accounting. The role of the explanatory note in the accounting statements is shown.
About the Authors
N. V. Moskalenko
Department of Economics, Tambov State Technical University
Russian Federation
Russian Federation
Cand. Sci. (Econ.), Assoc. Prof.
Tambov
T. N. Sharonina
Department of Economics, Tambov State Technical University
Russian Federation
Russian Federation
Cand. Sci. (Econ.), Assoc. Prof.
Tambov
K. O. Frolova
Tambov State Technical University
Russian Federation
Russian Federation
Master’s degree student
Tambov
References
1. Federal Law No. 402-FZ «On Accounting» of December 06, 2011 (as amended on July 26, 2019). [Electronic resource]: Consultant Plus: official website of Consultant Plus. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_122855/ – Title from the screen.
2. International financial Reporting standards and Explanations to them [Electronic resource]. – Access mode: http://www.consultant.ru/document/cons_doc_LAW_140000/. – Blank from the screen.
3. Smagina M.N., Sugrobova N.M., Novikova A.A. THE ROLE OF ACCOUNTING (FINANCIAL) ANALYSIS) REPORTING AS AN ORGANIZATION MANAGEMENT TOOL. In the collection: Sayapin Readings. Materials of the III All-Russian (national) scientific and practical conference / Editor-in-chief Ya.Yu. Radyukova. 2020. pp. 146–156.
4. Smagina M.N., Topilskaya Yu.V. Transformation of financial statements into IFRS: stages, methods of compilation and problems. Socio-economic phenomena and processes Vol. 12, no. 3, 2017, usl. pech. l. 33,22.
Review
For citations:
Moskalenko N.V., Sharonina T.N., Frolova K.O. The role of the Explanatory Note in the Accounting Statements. Entrepreneur’s Guide. 2021;14(3):29-37. (In Russ.) https://doi.org/10.24182/2073-9885-2021-14-3-29-37
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