Практика подання фінансової звітності у зарубіжних країнах

Abstract

The necessity of harmonization of accounting and wider use of achievements of some countries in practice of drawing up the financial reporting of others on the basis of the International standards of the financial reporting is proved. International Accounting and Reporting Standards are defined as generally accepted principles and methodological bases. Describes the different types of financial information provided to external users in the UK. Categories of financial information are highlighted. The composition of financial reporting forms in foreign countries is considered. The peculiarity of the order of preparation and submission of financial statements in different countries is determined. It is noted that on the basis of IFRS there is a global system of formation and presentation of financial statements.