???????? ?????????? ????????? ? ??????? ?????????? US GAAP: ?????????? ?? ??????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????? ?????????? ????????? ? ??????? ?????????? US GAAP: ?????????? ?? ??????
Elements of financial reporting in the system of US GAAP standards: definition and measurement |
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| Creator |
???????, ?.?.
????????, ?.?. Raboshuk, A.V. Lisnychyj, K.M. |
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| Subject |
????????? ?????????
????????? US GAAP ??????????? ???????? |
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| Description |
?????????? ???????? ????????? ?????????? ????????? ? ??????? ????????????? ?????????? US GAAP; ????????? ?????????? ???????? ?? ???????????? ????????? ?????????? ????????? ? ????? ?????????? ?????????????? ????? ??????????. ??????????? ??????? ???? ?????? ?????????; ????????? ?? ???????? ? ????????, ??????? ???????? ????? ????????? ???????????? ????????. Essence of elements of financial reporting in the system of American standards US GAAP has been researched as well as comparison of approaches to classifying elements of financial reporting in other documents, which regulate accounting, has been carried out. Existing types of elements measurement have been distinguished as well as their advantages and disadvantages have been determined, in particular the attention has been paid to fair value. |
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| Date |
2016-10-17T07:33:29Z
2016-10-17T07:33:29Z 2012-04 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/5087
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| Language |
uk
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| Relation |
?????? ????: ?????: ?????????? ?????;1(59) ?.1
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| Publisher |
????
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