Plekhanov Russian University of Economics (Department of Accounting and Taxation, Professor)
Russian Federation
graduate student
The modern system of accounting and reporting is in the process of reforming, and a particularly important component of the reform is the modifi cation of fi nancial reporting, since on its basis decisions are made on the development of the economic system by investors and other stakeholders, namely: the maximum expansion of the circle of information users; presentation of information related to the implementation of the planning function; provision of non-financial reporting refl ecting the value of the organization and preparation of non-fi nancial reporting; reflection of financial information on human capital, brands, innovation, provision of fi nancial environmental and social reporting; formation of general user orientation of fi nancial statements.
stakeholders, requirements, financial statements, IFRS
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