Improvement of accounting of money with use of IFRS

Автор: Dzhaferova S.E., Khadykina E.I.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 2 (30), 2019 года.

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The last years are celebrated by strengthening of attention to a of the international unification of accounting. The business development which is by increase of a role of the international integration in the sphere of imposes certain requirements to uniformity and clearness of the principles of formation and of calculation of profit, taxable base, conditions of capitalization of the earned means applied in the different etc. Many western investors and bankers believe accounting in Russia answers the international standards accounting reports of the Russian organizations do not reflect real property and financial position and in general not transparent and are not reliable". Pressure of the international currency and bank organizations resulted in of transition of Russia to the international standards of accounting, reeducation of accountants and auditors.

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Cash, cash international financial reporting standards, accounting regulations

Короткий адрес: https://sciup.org/140285821

IDR: 140285821

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