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