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Directions for Increasing the Reliability of Indicators of Financial Statements in the Context of Inflation


Tatyyana Kryukova
(about the author)

Kryukova Tatyyana Yuryevna –

Published in:
Russian Journal of Entrepreneurship
– № 4-2 / April, 2011



Keywords: consumer price index (cpi), financial statements, ias 29, inflation, method of replacement cost, producer price index (ppi)


Citation:
Tatyyana Kryukova (2011). Directions for Increasing the Reliability of Indicators of Financial Statements in the Context of Inflation. Russian Journal of Entrepreneurship, 12(4), 89-94. — url: http://bgscience.ru/com/lib/2946


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Abstract:

The article studies the ways of increasing the reliability of indicators of financial statements by corrections taking into account the inflation. Considering different approaches, the author suggests that the choice of a particular approach should be determined by the specific objectives, availability of unbiased information and interests of users.







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