Comparative characteristic of IFRS 1 of S PBU 4/99

Автор: Kovaleva Av, Ovchinnikov Iv

Журнал: Экономика и социум @ekonomika-socium

Статья в выпуске: 4-1 (23), 2016 года.

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Article is devoted to consideration of definitions and comparisons of standards of the international financial statements to PBU 4/99. For this purpose in article requirements of IFRS and RAS by means of which it is possible to reveal differences are considered.

International financial reporting standards (ifrs), to the russian accounting standards (ras), comparative characteristic, requirements, balance

Короткий адрес: https://sciup.org/140119213

IDR: 140119213

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