Harmonization of financial statements

Автор: Shkurova Yu.O.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 10 (20), 2016 года.

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In this article, the subject of study is the harmonization of the financial statements, the disclosure of the main types and methods of formation. Also, the definition of the main objectives of financial reporting in accordance with IFRS as the main problem of harmonization.

Financial reporting, harmonization, standardization, international financial reporting standards, international relations, accounting

Короткий адрес: https://sciup.org/170180043

IDR: 170180043

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