Conceptual framework principles of measurement for international financial reporting
Автор: Shikalchik
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 12 (55), 2018 года.
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The issue of inquiry is conceptual framework of financial reporting items measurement as the base of professional judgement on accounting policies and accounting estimates.
Financial reporting, ifrs, measurement, historical cost, depreciation, impairment, carrying amount, recoverable amount, current value, fair value
Короткий адрес: https://sciup.org/140240917
IDR: 140240917
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