The financial accounting is a set of indexes of the book keeping reflected in the form of certain tables which reflect movement of property, obligations and an enterprise financial position for an accounting period. The financial accounting is uniform system of the data about an organisation financial position, finance results of its activity and changes in its financial position and is made on the basis of accounting figureses.
Fundamental changes in the economic, connected with its globalisation, increase of a role of the international integration have required unification of book keeping, achievement of uniformity and a transparency at financial accounting drawing up, especially, regarding formation and calculation of profit, the account and reflexion of invested means. The account, the reporting, audit should be based on uniform principles and yield users such information about property and a financial position of the managing subject which is clear, comparable, significant, essential and reliable, i.e. has completeness and bases on economic approaches.
It is obvious that any national financial market in breakoff from international normally cannot develop, therefore process of development of the uniform world standards cannot be stopped. Also it is impossible for our country to remain out of their frameworks because at the heart of the international standards generalisation of world practice in the field of the account, the reporting and audit, simplicity of perception of the financial information, the accurate economic logic lies. The international standards need to be considered, first of all, as effective toolkit for a yield on the international capital markets, as a new comprehensive approach to formation of the financial information.
Attraction of investments
Investments into building
The investment analysis
The currency market
Trade in shares
The Internet trading