Comparative analysis of Russian accounting principles and US GAAP
Автор: Yerygina N.S.
Журнал: Экономика и социум @ekonomika-socium
Статья в выпуске: 6-1 (25), 2016 года.
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The author presents the definitionof the Russian and American accounting standards. The article examines the main differences of the Russian principles and US GAAP in the financial statements, the financial period required, pension accounting, etc.
Accounting standards, financial statement, balance sheet, statement of financial results
Короткий адрес: https://sciup.org/140124620
IDR: 140124620
Список литературы Comparative analysis of Russian accounting principles and US GAAP
- Generally accepted accounting principles (United States) //Wicipedia. -Электрон. дан. -URL: https://en.wikipedia.org/wiki/Generally_Accepted_Accounting_Principles_(United_States) (дата обращения: 17.03.2016).
- US GAAP, IFRS and RAP: comparison and basics //EY. -Электрон. дан. -URL: http://www.ey.com/Publication/vwLUAssets/EY-IFRS-US-GAAP-RAP-2014-Eng/$File/EY-IFRS-US-GAAP-RAP-2014-Eng.pdf (дата обращения: 15.06.2016).
- IFRS and US GAAP: similarities and differences -2015 edition //PwC. -Электрон. дан. -URL: http://www.pwc.com/us/en/cfodirect/publications/accounting-guides/ifrs-and-us-gaap-similarities-and-differences.html (дата обращения: 21.06.2016).
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