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Отражение Резервов В Финансовой Отчетности По Мсфо

Author

Listed:
  • ТЕТЕРЛЕВА АННА СЕРГЕЕВНА

    (Уральский федеральный университет имени первого Президента России Б.Н. Ельцина)

Abstract

В статье рассмотрены основные принципы признания резервов в финансовой отчетности по международным стандартам. Проанализированы главные различия между резервами и обязательствами и актуальные практические методы расчета оценочных обязательств.

Suggested Citation

  • Тетерлева Анна Сергеевна, 2016. "Отражение Резервов В Финансовой Отчетности По Мсфо," Вестник Томского государственного университета. Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования «Национальный исследовательский Томский государственный университет», issue 1 (33), pages 142-146.
    • Handle: RePEc:scn:002527:16555318
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