The prospects for implementation of international financial reporting standards in the national accounting systems
The article discusses the main tasks and directions of implementation of International financial reporting standards (IFRS); the issues of harmonization and convergence reporting; the relationship of IFRS and generally Accepted accounting principles (US GAAP). The article reveals the main directions...
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2018-04-01
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| Series: | Мир новой экономики |
| Subjects: | |
| Online Access: | https://wne.fa.ru/jour/article/view/82 |