Comparative analysis of approaches to the formation of the financial results report prepared under IFRS and RAS
Автор: Lykova A.S.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 5 (48), 2018 года.
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The article presents a comparative analysis of differences between IFRS and RAS, studying the composition of the report on financial results. The main approaches to the formation of the financial results report are summarized and presented.
International financial reporting standards, financial results report, functional approach
Короткий адрес: https://sciup.org/140239048
IDR: 140239048
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