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Сравнительная Характеристика Принципов Gaap И Ifrs

Author

Listed:
  • ЕФРЕМОВА И.В.

    (ФГБОУ ВО «Самарский государственный экономический университет»)

  • ТАТАРОВСКАЯ Т.Е.

    (ФГБОУ ВО «Самарский государственный экономический университет»)

  • ТОКАРЬ В.А.

    (ФГБОУ ВО «Самарский государственный экономический университет»)

Abstract

В статье проведена сравнительная характеристика принципов ведения бухгалтерского учета и составления финансовой отчетности в соответствии с GAAP и IFRS, представлены исторические сведения о данных системах стандартов. Выявлены различия между GAAP и IFRS в следующих аспектах: структура нормативных документов, структура стандартов, подходы к изменению учетной политики и применению плана счетов, подготовка финансовой отчетности.

Suggested Citation

  • Ефремова И.В. & Татаровская Т.Е. & Токарь В.А., 2015. "Сравнительная Характеристика Принципов Gaap И Ifrs," Проблемы экономики и менеджмента, CyberLeninka;Индивидуальный предприниматель Самохвалов Антон Витальевич, issue 12 (52), pages 183-188.
    • Handle: RePEc:scn:032872:16403289
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