Disclosure of Assets of the Agricultural Enterprises in the Financial Reporting under International Financial Reporting Standards

Autor: Shumakova, Oksana Viktorovna, Blinov, Oleg Anatolyevich, Khrabrykh, Sergey Leonidovich, Mozzherina, Tatyana Gennadyevna, Kryukova, Olga Nikolaevna

Publikováno v: International Journal of Economics and Financial Issues, Vol 6, Iss 2, Pp 172-178 (2016)
Volume: 6, Issue: 2 172-178
International Journal of Economics and Financial Issues

The subject of the research is the set of theoretical and practical approaches to the recognition of assets of the agricultural enterprises of the Omsk region in the accounting under IFRS. The research objective is the development of an optimal testi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::42a5207b559aed5be089444d9fa1aa1e
https://dergipark.org.tr/tr/pub/ijefi/issue/31980/352624?publisher=http-www-cag-edu-tr-ilhan-ozturk