A comparative analysis of IFRS and RAS and their impact on the financial result of the example of inventories PJSC Irkutskenergo
Journal: Business Education in the Knowledge Economy (Vol.2, No. 3)Publication Date: 2016-11-01
Authors : Zarubina Anastasiia;
Page : 22-24
Keywords : IFRS; RAS; financial results; Irkutskenergo; rserves;
Abstract
Author highlighted the methods of calculating the value of the company`s reserves in IFRS and compare results with value of the company`s reserves in RAS.
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