Повышение прозрачности отчетности российских компаний в результате применения МСФО
The current system of reporting companies has been undergoing major transformation. The initiators of these changes are major international companies. Their aim is to strengthen competitiveness in the global market, increase investor confidence and sustainable business development. An increasing number of countries are starting to use IFRS for financial reporting of companies as it helps to increase the transparency of reporting, to improve its quality, to initiate the flow of investment, reduce the cost of capital. Planned transformation to IFRS in Russia were persecuted many purposes, main of which was the improvement in the quality of financial reporting and convergence with global generally accepted standards, which will be easily used by investors around the world. In the result, it is possible to trace, as the increased transparency of financial reporting in the power expansion of the indicators included in it and due to improve the quality of the data provided. Such effects allow Russian companies to attract more funding from abroad, since the investor who seeks to invest in the most beneficial, have to understand the company's position in the market, its financial results and, therefore, to be able to draw conclusions about the potential of investments.