Sequence, comparability and changes of accounting policy:exception, the compromise or synthesis?


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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.

About the authors

E A Elgina

Email: eelgina@yandex.ru

I V Fedorenko

Email: fedorenko2@mail.ru

References

  1. Федоренко, И.В. Учетная политика организации : учеб. пособие / И. В. Федоренко, И. Р. Клинова ; Сиб. гос. аэрокосмич. ун-т. Красноярск, 2007.
  2. Международные стандарты финансовой отчетности 2005 : изд. на рус. яз. М. : Аскери-АССА , 2005.

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Copyright (c) 2009 Elgina E.A., Fedorenko I.V.

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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