COMPARATIVE ANALYSIS OF FIXED ASSETS ACCOUNTING IN THE LOGISTICS COMPLEX BY ISFO AND RSA
The article provides comparative analysis of provisions of the Russian accounting standards and international finance accounting standards concerning fixed assets recording. The authors offer a new definition of fixed assets, which is based on similarity of definitions according to ISFA and RA. Th...
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| Auteurs principaux: | , |
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| Format: | article |
| Langue: | RU |
| Publié: |
Plekhanov Russian University of Economics
2018
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| Accès en ligne: | https://doaj.org/article/e04bd54a2c7c43acb8bc1e17bf3a84e4 |
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