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FEATURES OF INCOME AND EXPENSE IN THE RAS AND IFRS

Journal: Science Journal "NovaInfo" (Vol.1, No. 57)

Publication Date:

Authors : ;

Page : 236-239

Keywords : RAS; IFRS; REVENUES; COSTS; FINANCIAL RESULTS;

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Abstract

This article describes the features and directions of improvement of income and expenses in the domestic and foreign practice. The comparative characteristic of revenue recognition in RAS and MCFO. Also discussed and analyzed the need to introduce the Russian practice of accounting the International Financial Reporting Standards.

Last modified: 2017-09-20 17:25:40