Problematic Aspects of the Draft New IA S 1 on the Formation of Financial Statements
The International Financial Reporting Standards Board (IFRS) IASB currently works on the draft new IAS 1, which would significantly improve financial reporting regulations. The analysis of this draft allows to conclude that several innovations aimed at achieving this goal simultaneously lead to the...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2022-10-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/476 |