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ACCOUNTING OF FINANCIAL RESULTS ACCORDING TO INTERNATIONAL AND NATIONAL STANDARDS. COMPARATIVE CHARACTERISTIC
Journal: International Scientific Journal "Internauka" (Vol.2, No. 57)Publication Date: 2018-10-15
Authors : Sayun Alla; Yurchenko Olena;
Page : 42-44
Keywords : financial results; costs; revenues; International financial reporting standards (IAS); Regulations (standards) of accounting (P(C)BU); Report on financial results;
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Abstract
The essence of the financial results is revealed and the comparative analysis of income and expenses is carried out in accordance with national and international standards. The expediency of using IAS in Ukraine is proved.
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Last modified: 2019-05-15 21:33:52