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SOURCE:    Almanac of Modern Science and Education. Tambov: Gramota, 2015. № 9. P. 134-137.
SCIENTIFIC AREA:    Economic Sciences
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CONCEPTION OF RELEVANCE IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

Kharlamova Elena Viktorovna
Kharkiv National University of Municipal Economy named after A. N. Beketov, Ukraine


Abstract. The article considers the conception of relevance in the International Financial Reporting Standards (IFRS). The bases of the conception of relevance in the IFRS are formulated. The author substantiates the difference of approaches to relevance in accounting and auditing. The main cases of the application of relevance conception are systematized. The researcher also singles out marks for setting the thresholds of relevance in accounting. A stepwise algorithm for determining the level of relevance is proposed for practical application.
Key words and phrases: Международные стандарты финансовой отчетности, Международные стандарты бухгалтерского учета, бухгалтерский учет, финансовая отчетность, концепция существенности, International Financial Reporting Standards, International Accounting Standards, accounting, financial statement, conception of relevance
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