ISFR

International standards of financial reporting is a set of documents (standards and interpretations), regulating the rules of making up financial reporting, significant for external users for taking economical decisions denoting to the enterprise by them.

International standards of financial reporting unlike some national rules of making up reporting are the standards based on principles, not on strict rules. The aim is in the fact compilers could follow the spirit of principles in any practical situation, and not to try finding loop-holes in strictly written rules, which could allow avoiding any base statements. Among the principles there are: adding principle, the principle of interruption activities, carefulness, reasonability and the number of others.

 

The order of adopting and publication International standards of financial reporting # 109 from 19.12.2008

International Standards of Financial Reporting by state in October 2010

International Standards of Financial Reporting by state in September 2011

Changes and additions to International Standards of Financial Reporting by state on the 1-st of October 2011

Changes and additions to International Standards of Financial Reporting by state on the 10-th of September 2012

Changes and additions to International Standards of Financial Reporting by state on the 4-th of February 2013

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