THE CONCEPT OF THE AMORTIZED COST AS THE BASIS FOR THE MODERN SYSTEM OF INTERNATIONAL REPORTING STANDARDS
The article examines the concept of the amortized cost, which is the basis for the modern system of international reporting standards. This article develops the accounting procedure of an object with a complex irregular structure of payments, which is based on the concept of the amortized cost with...
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| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/73 |
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