The Impact of Regulatory Balance Sheets on the Format of Financial Statements

The reasons for appearing and using of regulatives in accounting are described. The unction of some modern regulatory balance sheets is critically analyzed and their impact on the assessment of financial-property status of enterprise is researched in this article.

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Year of publication:	2013
Authors:	Pilipenko Lyubomir N. ; Demskaya Yuliya V.
Published in:	Business Inform. - ISSN 2222-4459. - 2013, 1, p. 261-265
Subject:	regulatives \| regulatory balance sheets \| balance \| financial statements

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010672000