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METHODOLOGY OF ACCOUNTING AND FINANCIAL REPORTING FOR OBJECT OF SERVICE CONCESSION AGREEMENT
DescriptionThis article deals with theoretical-and-methodological approaches to the accounting for the object of service concession agreement and its recognition in financial statements according to the Russian and international standards
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THE ESSENCE, CONTENT AND MEANING OF THE MAIN STATEMENTS IN ACCORDANCE WITH IFRS
DescriptionIn the article, the structure and content of the financial reporting in accordance with IFRS are considered. There are formats of income statements and methods of data presentation in cash-flow statements