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Конвергенция в бухгалтерском учете

Show simple item record Бычкова, Светлана Потапова, Наталия 2020-02-11T08:22:47Z 2020-02-11T08:22:47Z 2019-04
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

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