Financial results report: modern purpose in accordance with Russian and international standards
Автор: Kotlova Yu.A., Masloboynikova T.N.
Журнал: Вестник Хабаровской государственной академии экономики и права @vestnik-ael
Рубрика: Вопросы учёта, финансов и кредита
Статья в выпуске: 4, 2023 года.
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The authors consider the issue of the purpose of a report on financial results in modern conditions, as well as the formation of a report under Russian legislation and in accordance with IFRS. The work compares the elements of reporting according to Russian accounting standards (RAS) and IFRS.
Income, financial results statement, profit, expenses, loss, financial result
Короткий адрес: https://sciup.org/143180818
IDR: 143180818 | DOI: 10.38161/2618-9526-2023-4-023-027