Principles of formation of the financial (accounting) reporting under the International Accounting Standards and the Russian Accounting Standards
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Author(s): | Zavolochkina L. Yu., |
| Number of journal: | 1(11) | Date: | February 2010 |
| Annotation: | The paper presents the basic distinctions in principles of formation of the accounting (financial) reporting under the International Accounting Standards and the Russian Accounting Standards. |
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| Keywords: | financial (accounting) reporting; basic assumptions; Qualitative characteristics of the information |
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