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COMPARATIVE ANALYSIS OF INTERNATIONAL AND RUSSIAN PRINCIPLES OF ACCOUNTING FOR A BUSINESS COMBINATION
Journal: Science Journal "NovaInfo" (Vol.3, No. 62)Publication Date: 2017-03-31
Authors : Kamalova Lyaysan Rinatovna;
Page : 150-157
Keywords : IFRS; RAS; CONSOLIDATION OF COMPANIES; ACCOUNTING STANDARDS; FAIR VALUE; GOODWILL;
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Abstract
This article describes one of the main contemporary issues in accounting: gaps between IFRS and the company. When a comparative analysis of IFRS 3 was carried out, such a standard is not in Russian accounting. As a result, the author proposed implementation of this standard in the company and the author gave recommendations.
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Last modified: 2017-09-20 17:42:01