Features of accounting of receivables according to requirements of IFRS and RAS

Автор: Suslennikova M.A.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 3 (34), 2017 года.

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Foreign practice of accounting of receivables is researched.The comparative analysis of accounting of receivables according to the international and national standards of accounting is carried out.

Receivables, ifrs, ras, recognition in accounting, evaluation, allowance for doubtful accounts, inventory, reflection in the financial statements

Короткий адрес: https://sciup.org/140122656

IDR: 140122656

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