Revenue from sales of products: comparative characteristics of International Financial Reporting Standards and legislation of the Republic of Belarus

Автор: Demko Yu.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 11 (78), 2020 года.

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The article examines and compares the norms of the International Financial Reporting Standard No. 15 "Revenue from Contracts with Buyers" and the norms of the legislation of the Republic of Belarus in terms of recognizing the proceeds from the sale of products in accounting. The differences between domestic accounting rules and international financial reporting standards are established.

Accounting, revenue from sales of products, income and expenses, international financial reporting standards

Короткий адрес: https://sciup.org/140251716

IDR: 140251716

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