Zobrazeno 1 - 10
of 10
pro vyhledávání: '"T. Yu. Druzhilovskaya"'
Publikováno v:
Учёт. Анализ. Аудит, Vol 11, Iss 2, Pp 61-73 (2024)
From 2024, Federal Accounting Standard (FAS) 14/2022 will come into force and will become mandatory, significantly changing the rules for accounting for intangible assets. In this regard, the purpose of this research is to conduct a detailed analysis
Externí odkaz:
https://doaj.org/article/5ad80acdf6e544a8a3a4ca43a06c2e71
Publikováno v:
Высшее образование в России, Vol 32, Iss 6, Pp 139-166 (2023)
Intensive changes in business under the influence of the scientific and technological revolution cause significant changes in the requirements for the accounting profession and challenge society to look for new approaches to university accounting edu
Externí odkaz:
https://doaj.org/article/fa6a0d1c20f041b2bda000fbb6d9b709
Publikováno v:
Учёт. Анализ. Аудит, Vol 10, Iss 2, Pp 29-39 (2023)
Equity is the most important object of accounting and an integral element of the financial statements and accounting reports of any organization. At the same time, our research indicates that today there are significant problems in the field of inter
Externí odkaz:
https://doaj.org/article/8cb2f6f28b9e43638d8499bb64914bc8
Publikováno v:
Учёт. Анализ. Аудит, Vol 9, Iss 4, Pp 35-44 (2022)
The International Financial Reporting Standards Board (IFRS) IASB currently works on the draft new IAS 1, which would significantly improve financial reporting regulations. The analysis of this draft allows to conclude that several innovations aimed
Externí odkaz:
https://doaj.org/article/97259de4b4ae456b987f19e592542aa3
Publikováno v:
Учёт. Анализ. Аудит, Vol 9, Iss 3, Pp 85-94 (2022)
The prepared draft of the new international financial reporting standard IFRS (IAS) 1 makes significant adjustments to the regulations for the formation of financial statements. The changes envisaged by this document provide new opportunities for imp
Externí odkaz:
https://doaj.org/article/32f81b8fca5b4b1db4c7def41964d3e1
Publikováno v:
Учёт. Анализ. Аудит, Vol 8, Iss 4, Pp 69-79 (2021)
The article presents the results of a study of the possibilities to improve approaches to generating a report on financial results as an information base for making strategic decisions. It critically analyses the significance of the changes in this r
Externí odkaz:
https://doaj.org/article/c251c4271a7643c193656008ff0899c0
Publikováno v:
Учёт. Анализ. Аудит, Vol 8, Iss 1, Pp 48-61 (2021)
The recently approved Federal Accounting Standard (FAS) 6/2020 “Property, plant and equipment” (FAS 6/2020) changes the accounting rules for these assets significantly. New regulations of this standard allow solving a significant part of the prob
Externí odkaz:
https://doaj.org/article/03f1ffc41e4c479585c593fd6f54b98a
Publikováno v:
Учёт. Анализ. Аудит, Vol 7, Iss 2, Pp 30-39 (2020)
In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made. Unfortunately, the newly adopted rules are not always ideal in te
Externí odkaz:
https://doaj.org/article/17573c7bee864424ae24e71649682c9c
Publikováno v:
Учёт. Анализ. Аудит, Vol 6, Iss 1, Pp 50-61 (2019)
The article systematizes the impact of the digital economy development on the following aspects related to financial reporting: the operational information used; preparation and processing of input information for compiling reporting forms; interpret
Externí odkaz:
https://doaj.org/article/bf785fc352114361aae133801361c2ea
Publikováno v:
Учёт. Анализ. Аудит, Vol 7, Iss 2, Pp 30-39 (2020)
In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made. Unfortunately, the newly adopted rules are not always ideal in te
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::daf743671639d267f968da848ffa862f
https://accounting.fa.ru/jour/article/view/307
https://accounting.fa.ru/jour/article/view/307