UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTS

The article is devoted to a discussion of the nature of the existence of a direct connection between the multivariate methodology and the comparability of financial statements, where the importance of consistency in national accounting standards should lead to comparability of financial data, result...

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Detalles Bibliográficos
Main Authors: N. Adintsova, E. Zhuravleva
Formato: Artigo
Idioma:Russian
Publicado: North Caucasus Federal University 2022-02-01
Series:Вестник Северо-Кавказского федерального университета
Subjects:
Acceso en liña:https://vestnikskfu.elpub.ru/jour/article/view/274