Analysis of the differences in the estimation of fair value under IFRS and RAS
Автор: Shidov A.R.
Журнал: Теория и практика современной науки @modern-j
Рубрика: Основной раздел
Статья в выпуске: 8 (38), 2018 года.
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The article compares the methods for estimating fair value under International Financial Reporting Standards and Russian Accounting Standards. The author identifies key discrepancies in the recognition of fair value and their impact on company reporting.
Fair value, fair value measurement, ifrs, ras
Короткий адрес: https://sciup.org/140273755
IDR: 140273755
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