Понимание концептуальных основ фина

Понимание концептуальных основ финансового учета и отчетности важно в первую очередь для руководителей предприятий, поскольку определяет характеристики финансовой отчетности с точки зрения ее пользователя.
Стандартные финансовые отчеты являются результатом финансового учета: боланс, отчет о прибылях и убытках, отчет об изменении капитала и отчет о движении денежных средств.
Финансовое состояние предприятия и его изменение являются показателями качества работы менеджмента предприятия, а решения принимаются последними на основании управленческой отчетности, следовательно, управленческий и финансовый учет должны быть сопоставимы

Результаты (английский) 1:

Understanding of the conceptual framework of financial accounting and reporting is primarily important for heads of enterprises, as it defines the characteristics of financial reporting from the perspective of the user.Standard financial reports are the result of financial accounting: bolans, profit and loss statement, statement of changes in equity and cash flow statement.Financial condition of the enterprise and its modification are indicators of quality of work of management companies, and decisions are taken on the basis of the latest management accounts, therefore, managerial and financial accounting must be comparable

Результаты (английский) 2:

Understanding of the conceptual foundations of financial accounting and reporting is important primarily for business leaders, because it determines the characteristics of financial statements in terms of its user.
The standard financial reports are the result of financial accounting: Bolans, income statement, statement of changes in equity and statement of funds.
The financial condition of the company and its change are indicators of the quality of enterprise management, and decisions are made ​​on the basis of the latest management accounts, therefore, management and financial accounting should be comparable

Результаты (английский) 3:

Understanding conceptual framework for financial accounting and reporting in the first place it is important for the leaders of business, since the characteristics of financial reporting from the point of view of its user.
Standard financial reports are the result of accounting: боланс, report on the profit and loss statement, and a statement of capital changes and report on the movements of funds.
The financial picture of the business and its change are indicators of the quality of management of the work of enterprise, and decisions are made on the basis the latest management reporting, therefore,Financial and managerial accounting should be comparable