International and domestic accounting and reporting standards: differences in the content and structure of the company balance
Автор: Gluschenko Alexandra Vasilievna, Surzhikova Natalia Alexandrovna
Журнал: Вестник Волгоградского государственного университета. Экономика @ges-jvolsu
Рубрика: Финансы. Бухгалтерский учет. Аудит
Статья в выпуске: 1 (14), 2009 года.
Бесплатный доступ
The article deals with data of consolidated financial statements prepared in accordance with International Financial Reporting Standards (IFRS) and RF accounting regulations. It focuses on a comparative analysis of international and domestic group of companies' balance sheet content. The authors summarise similarities and differences, key peculiarities of international standards as compared to the RF accounting regulations.
Consolidated balance sheet, ifrs consolidation, balance structure, parent company, minority interest, business reputation, associated organizations
Короткий адрес: https://sciup.org/14970618
IDR: 14970618