Moskva, Moscow, Russian Federation
This article considers one of the emerging issues today in the financial reporting — a transparency principle. The transparent fi nancial reporting is the most possible way to reveal all essential information on the business results in full required for related users to render a considered judgment in and to its fi nancial situation.
transparency, fi nancial reporting, accountability, reliability, transparency principle.
Современное развитие рыночных отношений сопровождается повышением требовательности пользователей к качественному уровню информационного обеспечения.
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