Analysis of the draft new iaS 1 regulations on the formation of financial Statements

The prepared draft of the new international financial reporting standard IFRS (IAS) 1 makes significant adjustments to the regulations for the formation of financial statements. The changes envisaged by this document provide new opportunities for improving the preparation of these reports, but at th...

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Bibliographic Details
Main Authors: T.  Yu. Druzhilovskaya, E. S. Druzhilovskaya
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2022-06-01
Series:Учёт. Анализ. Аудит
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Online Access:https://accounting.fa.ru/jour/article/view/468
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