Cost recognition and assessment in Russian and international business accounting practices
Abstract
Article is devoted to aspects of cost recognition, assessment and cost reflection in financial statements. Authors outlined key differences between Russian Accounting Standards and Internationally Recognized Accounting Standards with respect to researched area. Particularly emphasized issues of cost classifi cation in Profi t & Loss statement.
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Published
2006-12-31
How to Cite
Sapozhnikova, N. G., & Lavruhina, T. A. (2006). Cost recognition and assessment in Russian and international business accounting practices. Proceedings of Voronezh State University. Series: Economics and Management, (2), 124-127. Retrieved from https://journals.vsu.ru/econ/article/view/10111
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S