Анализ соответствия федеральных стандартов бухгалтерского учета принципам МСФО
The article considers the modem stage of the transition of the Russian accounting system to IFRS, namely the creation of the Federal Accounting Standards. Flow much do the new Standards comply with the principles of IFRS? Will their introduction contribute to the completion of the process of converg...
| Published in: | Перспективы развития фундаментальных наук. Т. 5 : сборник научных трудов XV Международной конференции студентов, аспирантов и молодых ученых, 24-27 апреля 2018 г. Т. 5 : Экономика и управление. С. 189-191 |
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| Main Author: | |
| Format: | Book Chapter |
| Language: | Russian |
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| Online Access: | http://vital.lib.tsu.ru/vital/access/manager/Repository/vtls:000648639 Перейти в каталог НБ ТГУ |
| Summary: | The article considers the modem stage of the transition of the Russian accounting system to IFRS, namely the creation of the Federal Accounting Standards. Flow much do the new Standards comply with the principles of IFRS? Will their introduction contribute to the completion of the process of convergence of national standards and International Financial Reporting Standards? The publication provides an analysis of the project of Federal Standard of Accounting and its comparison with IFRS documents, which will help to answer the questions posed. |
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| Bibliography: | Библиогр.: 7 назв. |
| ISBN: | 9785946217286 9785946217231 |