Aktualne problem ujawnienia informacji o finansowych inwestycjach w sprawozdawczości finansowej

• Autorzy: Anna Isayeva

Warianty tytułu

Topical Issues of the Disclosure of Information about Financial Investments in Financial Statements

• Języki publikacji: EN

Abstrakty

EN

In the article the main methodical aspects of forming information about financial investments in financial statements are investigated. The requirements concerning the publication financial statements data are analyzed.(original abstract)

W artykule zbadano główne metodyczne aspekty kształtowania informacji o finansowych inwestycjach w finansowej sprawozdawczości przedsiębiorstw. Przeanalizowano wymagania dotyczące ujęcia informacji o finansowych inwestycjach w finansowej sprawozdawczości.(abstrakt oryginalny)

Słowa kluczowe

EN

Financial investment; Reliability of financial report; Investment

PL

Inwestycje finansowe; Wiarygodność sprawozdania finansowego; Inwestycje

• Czasopismo: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Rocznik: 2012
• Numer: nr 263 Quantitative Methods in Accounting and Finance
• Strony: 38--43

Twórcy

autor

Anna Isayeva

• Ukrainian State University of Finance and International Trade

Bibliografia

• Accounting Standarts 2 "Balance", approved by the Ministry of Finance of Ukraine, dated 31 March 1999, No. 87, www.ligazakon.ua.
• Accounting Standarts 3 "Statement of Financial Performance", approved by the Ministry of Finance of Ukraine, dated 31 March 1999, No. 87, www.ligazakon.ua.
• Accounting Standarts 4 "Statement of Cash Flows", approved by the Ministry of Finance of Ukraine, dated 31 March, 1999, No. 87, www.ligazakon.ua.
• Accounting Standarts 5 "Statement of equity capital", approved by the Ministry of Finance of Ukraine, dated 31 March 1999, No. 87, www.ligazakon.ua.
• Accounting Standarts 12 "Financial investments", approved by the Ministry of Finance of Ukraine. dated 26 April 2000, No. 91, www.ligazakon.ua.
• IAS 1 "Presentation of Financial Statements", IASB technical summary, as issued on 1 January 2011.
• МСБО 7 "Statement of cash flows", IASB technical summary, as issued on 1 January 2011.
• IAS 28 "Investments in Associates", IASB technical summary, as issued on 1 January 2011.
• IAS 31 "Interests in Joint Ventures", IASB technical summary, as issued on 1 January 2011.
• IAS 33 "Earnings per share", IASB technical summary, as issued on 1 January 2011.
• IAS 39 "Financial Instruments: Recognition and Measurement", IASB technical summary, as issued on 1 January 2011.
• The regulations of disclosure the information by issuers of capital issues, approved by the decision of the Stock Market State Commission of Ukraine, dated 19 December 2006, No. 1591, http://zakon3.rada.gov.ua/laws/show/z0097-07.