The conceptual framework of the system of international financial reporting standards
This article discusses the correct understanding and presentation of financial statements under IFRS, which is of fundamental importance. The requirements for the preparation and presentation of financial statements according to international standards must be clearly understood in application. Ther...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
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Southern Institute of Management
2018-08-01
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| Series: | Научный вестник Южного института менеджмента |
| Subjects: | |
| Online Access: | https://www.uimjournal.com/jour/article/view/291 |
| Summary: | This article discusses the correct understanding and presentation of financial statements under IFRS, which is of fundamental importance. The requirements for the preparation and presentation of financial statements according to international standards must be clearly understood in application. Therefore, there is a need to study the conceptual framework and its interpretation. |
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| ISSN: | 2305-3100 2618-8112 |