ANALYTICAL VALUE AND TECHNOLOGY OF RECLASSIFICATION OF THE FINANCIAL REPORTING BY THE KINDS OF ACTIVITY

Abstract

In the article theoretical necessity and practical possibility of distribution of indicators of the financial (accounting) reporting of the organization by the kinds of activity are proved. The technique of reclassification and its analysis developed by the author is applicable to the separate and consolidated financial reporting made according to the International standards of accounting and also (if the explanatory information is presented) to the accounting reporting prepared on the basis of the Russian requirements.