Comparative analysis of approaches to drawing up a financial results report and annual income report according to RAS and IFRS

This article provides a comparative analysis of two approaches to the preparation of a report on financial results in accordance with RAS and IFRS, as well as identifying the characteristics of approaches that are best for various criteria. Practical significant research consists in the fact that the main provisions, results and conclusions of the study are aimed at widespread use in the development of methods of financial analysis, meeting new needs for information on external and internal users of financial statements.