Конвергенция в бухгалтерском учете

Бычкова, Светлана; Потапова, Наталия

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/50

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DC Field	Value	Language
dc.contributor.author	Бычкова, Светлана	-
dc.contributor.author	Потапова, Наталия	-
dc.date.accessioned	2020-02-11T08:22:47Z	-
dc.date.available	2020-02-11T08:22:47Z	-
dc.date.issued	2019-04	-
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/50	-
dc.description	БЫЧКОВА, Светлана, ПОТАПОВА, Наталия. Конвергенция в бухгалтерском учете In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 238-245. ISBN 978-9975-127-67-7.	en_US
dc.description.abstract	The article discusses the concept of the term "convergence" from the perspective of accounting. Were studied the basic interpretations of this term, which are found in the literature today. Considered convergent processes in accounting in Russia and abroad, highlighted approaches to the convergence of RAS and IFRS for the purpose of generating financial statements under IFRS and the application forms of International Financial Reporting Standards, which are used today in the world, the main problems associated with the transition of national accounting systems on IFRS. CZU: 657.1 ; JEL: M41, M48.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	сonvergence in accounting	en_US
dc.subject	IFRS	en_US
dc.subject	US GAAP	en_US
dc.subject	RAS	en_US
dc.title	Конвергенция в бухгалтерском учете	en_US
dc.type	Article	en_US
Appears in Collections:	2.Articole

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