Comparative analysis of the content of international standards of commercial and public sectors

In this article will be conducted a comparative analysis of the content and existing contradictions in the international standards of financial reporting of the commercial sector and international standards of financial reporting of the public sector. Some fundamental approaches to each of the groups of standards will be considered, as well as general groups that are not worth repeating when considering each of the standards. At the end of the article, in chronological order, all the standards will be considered, which contain key differences that did not fall into the basic groups identified earlier.