FORMATION OF CREDIT INSTITUTIONS REPORTING IN ACCORDANCE WITH INTERNATIONAL REPORTING STANDARDS
Igonina Svetlana Anatol'evna, Grishina Ol'ga Valentinovna, Grinenko Valeriya Alekseevna
Lobachevsky State University of Nizhni Novgorod
Abstract. The article considers the possibilities of reforming the institutions reporting on modern international reporting standards. The problems of forming the accounting reporting of a bank and the features of their interpretation in accordance with domestic legislation and requirements of International Financial Reporting Standards (IFRS) are singled out. The recommendations on the improvement of credit institutions reporting with a view of convergence with the IFRS are given.
Key words and phrases: отчетность, финансы, кредитная организация, кредитное учреждение, отчетная форма, reporting, finance, credit organization, credit institution, reporting form
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