Email this article Sequence, comparability and changes of accounting policy:exception, the compromise or synthesis?
- Authors: Elgina EA1, Fedorenko IV1
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- Issue: Vol 10, No 1-1 (2009)
- Pages: 113-116
- Section: Articles
- URL: https://journals.eco-vector.com/2712-8970/article/view/508385
- ID: 508385
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Abstract
The modification of the accounting policy in according with other accounting principles are considered. The analysis with the principles of consistency and comparability of data recording and reporting.
References
- Федоренко, И.В. Учетная политика организации : учеб. пособие / И. В. Федоренко, И. Р. Клинова ; Сиб. гос. аэрокосмич. ун-т. Красноярск, 2007.
- Международные стандарты финансовой отчетности 2005 : изд. на рус. яз. М. : Аскери-АССА , 2005.
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