Problems of application of International Financial Reporting Standards in Russian accounting practice
Статья: Problems of application of International Financial Reporting Standards in Russian accounting practice
Автор: Korobkova O.K., Volkova A.I.
Журнал: Вестник Хабаровской государственной академии экономики и права @vestnik-ael
Рубрика: Вопросы учёта, финансов и кредита
Статья в выпуске: 3, 2022 года.
Бесплатный доступ
At present there are a considerable number of legal entities that need to prepare, submit and disclose consolidated financial statements. The article reveals the main problems associated with the application of international Financial Reporting Standards (IFRS) that organizations may face when fulfilling their reporting obligations in accordance with IFRS, as well as ways to solve them. The results of the study can be applied by organizations of any field of activity.
Nternational financial reporting standards, consolidated financial statements, russian accounting standards, accounting reform
Короткий адрес: https://sciup.org/143179196
IDR: 143179196 | DOI: 10.38161/2618-9526-2022-3-049-054
