К ВОПРОСУ ИНТЕРПРЕТАЦИИ ФИНАНСОВОЙ ОТЧЕТНОСТИ ПО МСФО

The features of the transition period connected with synchronous compilation of the reporting on RAS and IFRS, have drawn attention to a problem of the financial reporting's interpretation. This stated article is devoted to the given problem, in which presented general, conceptual scheme of the analysis of financial parameters and stages of realization with reference to activity of commercial banks in view of structure's features that used for acceptance administrative decisions.