The introduction of elements of international financial reporting standards in the practice of financial analysis
Authors: E.N. Gubanova, O.A. Nevskaya (NizhnevartovskNIPIneft OAO)
The trends of transfer from the Russian accounting system to International Financial Reporting Standards are considered. It is proposed already to use elements of International Financial Reporting Standards for estimating now the fair value of fixed assets. Presented are the stages of implementation of the elements of International Financial Reporting Standards at the enterprise.
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