Modern Approaches to the Integration of the National System of Cost Accounting with International Financial Reporting Standards

Modern Approaches to the Integration of the National System of Cost Accounting with International Financial Reporting Standards

The article deals with the main modern approaches to the integration of the national system of cost accounting. The authors analyze and compare the national approaches and IFRS regulations in this area.

Bibliographic Details
Main Authors: E. Tyukhova, M. Khanenko, O. Shaporova
Format: Article
Language:English
Published: President of the Russian Federation, Russian Academy of National Economy and Public Administration, North-West Institute of Management 2019-06-01
Series:Евразийская интеграция: экономика, право, политика
Subjects:
international standards of financial accountability
management accounting
russian accounting standards
cost price
expenses
costs
Online Access:https://www.eijournal.ru/jour/article/view/33

Internet

https://www.eijournal.ru/jour/article/view/33

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