Estimates in Russian and international practice

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The basic aspects of interrelation of international and Russian standards of accounting and audit, in which the concept «estimates» reveals, are presented in the article. The definition, classification and features of estimates reflection in accounting and audit are specified. The comparative characteristics of stages of formation and disclosing the data about estimates according to international and Russian standards of accounting and audit is given.

Andards of accounting and audit is given

Короткий адрес: https://sciup.org/148180163

IDR: 148180163

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