Information about Change of Account Policy and Estimation Values in the Financial Statements
Keywords:
accounting policy, method of accounting, professional judgment, the impact of the retrospective change in accounting policies, changes in estimates
Abstract
The paper considers the problem of the formation of accounting policy organizations, and methods reflect the effects of changes in financial reporting. Features of the recognition and disclosure in financial statements infor-mation about changes in estimates are considered.
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Published
2015-04-13
How to Cite
Бочаров, В. П. (2015). Information about Change of Account Policy and Estimation Values in the Financial Statements. Modern Economics: Problems and Solutions, 2, 120-128. Retrieved from https://journals.vsu.ru/meps/article/view/5088
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