COMPARATIVE FINANCIAL ASSESSMENT RESULTS OF THE COMPANY BASED ON STATEMENTS, PREPARED IN ACCORD-ANCE WITH THE RUSSIAN AND INTERNATIONAL FINANCIAL REPORTING STANDARDS (USING THE EXAMPLE OF JSC "OIL COMPANY" Rosneft ")
The article analyzes the influence of the conceptual requirements of international and Russian financial reporting standards and assessment reporting of the financial condition of the company, and identifies the reason for rejection of comparative figures.
Keywords: International Financial Reporting Standards, Russian Accounting Standards, financial condition, financial stability, liquidity, solvency, sustainability, profitability, sustainable growth, bankruptcy.
Olga N. Potasheva, Candidate of Economics, a senior lecturer; Valery O. Gipikova, a Master`s Degree student - Samara State University of Economics.