Zobrazeno 1 - 10
of 489
pro vyhledávání: '"МЕЖДУНАРОДНЫЕ СТАНДАРТЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ"'
Autor:
Natalya Adintsova
Publikováno v:
Вестник Северо-Кавказского федерального университета, Vol 0, Iss 4, Pp 47-51 (2022)
The article discusses a topical theme of transition of Russian companies to International financial reporting standards (IFRS). Proper accounting in accordance with IFRS, allows the company to track trends of its development, deeply and systematicall
Externí odkaz:
https://doaj.org/article/682905843f964e61bec2724589a9c392
Autor:
Alisa Kirizleyeva
Publikováno v:
Вестник Северо-Кавказского федерального университета, Vol 0, Iss 5, Pp 71-77 (2022)
The article studies the state and problems ofthe recording of banking operations in the system of financial accounting and reports. It presents the model of the modern adaptation of bookkeeping within the framework of IFRS. It also recommends the pra
Externí odkaz:
https://doaj.org/article/4691735cbd9f46a3a6e2a2dc87dbc632
Autor:
ERZIBAT G. Gasanova
Publikováno v:
Учёт. Анализ. Аудит, Vol 0, Iss 2, Pp 87-92 (2019)
The article is dedicated to the detailed analysis of the current international practice of accounting of loyalty programs in compliance with the adopted International standard (IFRS) 15 “Revenue from Contracts with Customers”. The article contain
Externí odkaz:
https://doaj.org/article/729371fba43a46229cbadc9ebeaae207
Autor:
O. V. Rozhnova
Publikováno v:
Учёт. Анализ. Аудит, Vol 0, Iss 6, Pp 20-27 (2019)
The article considers the issues of the content and the development of the concept of fair value. This concept has acquired the modern shape during the last two decades. Currently it is used in the International Financial Reporting Standards (IFRS) a
Externí odkaz:
https://doaj.org/article/357a5e7e514b40139ef4f3c887c923e0
Autor:
Oleg G. Korolev
Publikováno v:
Учёт. Анализ. Аудит, Vol 0, Iss 4, Pp 7-14 (2019)
The article discusses the interdependent and interrelated trends in changing the practice of forming and presenting financial reports by Russian commercial organizations. The current changes are described considering the role of domestic accounting r
Externí odkaz:
https://doaj.org/article/bba4c7addb3342d090a2f56bb1123706
Autor:
И.А. Пригодич
Publikováno v:
Экономика и банки, Iss 1 (2020)
В статье представлены рейтинги банков Республики Беларусь по результатам их деятельности за 2019 отчетный год, а также в динамике за 2012-2019
Externí odkaz:
https://doaj.org/article/f53601a1f2e94f1aab53e22bf97b9089
Autor:
E. Kusch, S. Chuzhinov
Publikováno v:
Вестник университета, Vol 0, Iss 4, Pp 139-141 (2019)
Thе article provides a brief description of accounting. We consider the process of reform and transformation of the accounting system in the Russian Federation for a period of time in several stages.
Externí odkaz:
https://doaj.org/article/26bc3c6fd657455889f90cb37980ee58
В данной работе описывается преимущество МСФО для коммерческих банков, трудности и анализ влияния реформации отчетности в систему.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::894e8c1a4e8edcf207b570ec55d0f2c6
В данной работе описывается преимущество МСФО для коммерческих банков, трудности и анализ влияния реформации отчетности в систему.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f9698478954a48d85379c98bb916a8ce
Publikováno v:
Статистика и экономика, Vol 0, Iss 1, Pp 47-50 (2016)
The methodological bases of an assessment of the results of research, development and technological works and intangible assets are given in the article. A special attention is paid to the problems of formation of fair value of such assets for client
Externí odkaz:
https://doaj.org/article/99355325d05a453bb1df815efdeba0e2