The meaning and essence of the accounting (financial) statements
Автор: Litvinova T.D.
Журнал: Теория и практика современной науки @modern-j
Рубрика: Основной раздел
Статья в выпуске: 11 (29), 2017 года.
Бесплатный доступ
This article reveals the fundamental principles of financial reporting, examines what quality characteristics should have the financial statements to be useful to investors.
The principle of continuity, relevance, reliability, comparability, verifiability, timeliness, the principle of accrual, understandability
Короткий адрес: https://sciup.org/140270316
IDR: 140270316
Статья научная
