THE DRAWBACKS OF IFRS: INVENTORY VALUATION

This article is the next in the cycle of articles about the drawbacks of the International Financial Reporting Standards (IFRS) which was started in the previous issue of the journal. This cycle aims at exchanging opinions and discussing the possible ways to improve IFRS. The article discusses furth...

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Bibliographic Details
Main Authors: IGOR Sukharev, OKSANA Sukhareva
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/55