Topical Issues of Professional Judgment Application in the Preparation of consolidated Financial Statements
The article considers the problem of the application of professional accounting judgment in the compilation of consolidated financial statements (CFS), which, according to the legislation of the Russian Federation, should be prepared in accordance with the international financial reporting standards...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2020-05-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/310 |