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Методический Аспект Контент Анализа Сходимости Национальных Положений (Стандартов) Бухгалтерского Учета И Международных Стандартов Финансовой Отчетности

Listed author(s):
  • Р. Кузина

    (Одесский национальный экономический университет, Одесса, Украина)

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    В статье определены методические подходы к выбору ключевых показателей для оценки сходимости национальных положений (стандартов) бухгалтерского учета и международных стандартов финансовой отчетности. Было идентифицировано 187 ключевых элементов международных стандартов по состоянию на 2014 год. Выборка проводилась на основе профессионального суждения автора, по ключевым показателям стандарта, исходя из оценки полезности бухгалтерской информации.

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    Article provided by Socionet & Киевский национальный университет имени Тараса Шевченко in its journal Вестник Киевского национального университета имени Тараса Шевченко. Экономика.

    Volume (Year): 30 (2015)
    Issue (Month): 171 ()
    Pages: 25-31

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    Handle: RePEc:scn:pnoeeq:171a5
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