Analysis PBU 03/2006 " Accounting of assets and liabilities denominated in foreign currency "and its comparison with the IFRS (IAS) 21
Автор: Khekoyan A.A.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 10 (29), 2016 года.
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The paper studies the PBU 03/2006 and a comparison of International Financial Reporting Standards with Russian accounting standards. To this end, the article discussed the requirements of IFRS and RAS in which differences can be detected.
International financial reporting standards (ifrs), russian accounting standards (ras), comparative characteristics, requirements
Короткий адрес: https://sciup.org/140116267
IDR: 140116267
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