IFRS 9: implementation issues
Автор: Komikov S.V.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 5-2 (32), 2019 года.
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This article considers problems, which arise as a result of Russian accounting system reformation, which is held in accordance of the market economy needs as well as international financial reporting standards. Moreover, this article provides comparison of IFRS and RAS, potential financial statements areas for quality improvement.
Financial statements, ifrs 9, financial instruments, reserves formation, credit risks, financial assets valuation and classification, revenue and loss volatility
Короткий адрес: https://sciup.org/170186278
IDR: 170186278 | DOI: 10.24411/2500-1000-2019-10949
Список литературы IFRS 9: implementation issues
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