Disclosure of Assets of the Agricultural Enterprises in the Financial Reporting under International Financial Reporting Standards

Disclosure of Assets of the Agricultural Enterprises in the Financial Reporting under International Financial Reporting Standards

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The subject of the research is the set of theoretical and practical approaches to the recognition of assets of the agricultural enterprises of the Omsk region in the accounting under IFRS. The research objective is the development of an optimal testing model of assets of the agricultural enterprise...

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Bibliographic Details
Main Authors: Oksana Viktorovna Shumakova, Oleg Anatolyevich Blinov, Sergey Leonidovich Khrabrykh, Tatyana Gennadyevna Mozzherina, Olga Nikolaevna Kryukova
Format: Article
Language:English
Published: EconJournals 2016-06-01
Series:International Journal of Economics and Financial Issues
Online Access:https://econjournals.com/index.php/ijefi/article/view/2548

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