ПРЕИМУЩЕСТВО И ПРИМЕНЕНИЕ МЕЖДУНАРОДНОГО СТАНДАРТА ФИНАНСОВОЙ ОТЧЁТНОСТИ В НЕФТЕГАЗОВОЙ ОТРАСЛИ
Journal Title: World Science - Year 2018, Vol 3, Issue 6
Abstract
The concept, essence and value of the financial results of the enterprise are relevant for any enterprise, regardless of whether it is large or small. The financial result of economic activity of the enterprise is determined by the indicator of profit and loss generated during the reporting year. The role and meaning of financial results, concept and essence are considered. Financial reporting information is intended for external and internal users to solve tasks and make management decisions. External users use the data reflected in the reports to assess the effectiveness of the organization, as well as for the economic analysis of the results of the organization. Reliable financial statements are a necessary tool for managing the activities of the organization and strengthening its financial position, improving sustainability.
Authors and Affiliations
Абай Кыдырбаевич Тастенов
Keywords
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- EP ID EP329572
- DOI 10.31435/rsglobal_ws/12062018/5867
- Views 97
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