IFRS Statements and Managerial Accounting Principles: Harmonization Potential
Subject. The article is devoted to the problem of compelling sufficient data base system as a required element for effective and timely managerial decision process based on IFRS framework, statements and management accounting principles. Purpose. The purpose of a research is to identify and justify...
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Format: | Article |
Language: | Russian |
Published: |
Government of Russian Federation, Financial University
2019-01-01
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Series: | Учёт. Анализ. Аудит |
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Online Access: | https://accounting.fa.ru/jour/article/view/224 |