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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????????? ??????? ?????????????? ????? ? ?????????? ???????? ? ????: ?????????, ????????, ???????????
Harmonization of the system of accounting and reporting of Belarus under IFRS: state, problems, perspectives |
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| Creator |
????????, ?.?.
Korotaev, S.L. |
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| Subject |
????????????? ????
????????????? ?????????? ????????????? ????????? |
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| Description |
??????????????? ?????????????? ??????? ??????? ?????????????? ????? ? ?????????? ???????? ?? ????????, ???????????? ?????????????? ??????????? ?????????? ?????????? (????). ???????????? ???????? ???????? ???????? ?? ????, ??????? ? ????????????? ?????? ????????? ? ???????? ??????????, ????????????? ????????????? ???????????? ??????? ????? ? ?????????? ? ????. Fundamental differences of the system of accounting and reporting of Belarus from approaches, fixed by International Financial Reporting Standards (IFRS), have been considered. Major problems of transition to IFRS, current and perspective objectives of management subjects and objects, conditioned by harmonization of the national system of accounting and reporting under IFRS have been determined. |
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| Date |
2016-05-10T09:09:50Z
2016-05-10T09:09:50Z 2012 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/3198
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| Language |
ru
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;1(22)
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| Publisher |
????
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