The conceptual framework of the system of international financial reporting standards

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...

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Bibliographic Details
Main Authors: I. A. Chusov, A. E. Larkina
Format: Article
Language:Russian
Published: Southern Institute of Management 2018-08-01
Series:Научный вестник Южного института менеджмента
Subjects:
reporting
control
capital
standard
accruals
system
finance
Online Access:https://www.uimjournal.com/jour/article/view/291

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