SPECIFIC ASPECTS OF PREPARATION OF FINANCIAL STATEMENTS ON THE BASIS OF INTERNATIONAL STANDARDS

Abstract

In order to increase the investment attractiveness of organizations in our country, international standards of financial reporting have been introduced. This necessarily requires the introduction of a different approach to accounting and financial reporting in organizations. Dog is important until ensure their true oath fairly presentation by complying with the requirements of international standards of financial reporting in the preparation of the financial report and the formation of its information. This article describes the procedure for transforming the financial report prepared on the basis of national accounting standards into the international standards of financial reporting, and its stages.