Comparison of approaches to inventory valuation in RAS 5/2019 and ifrs 2 in the context of solving the problem of convergence of russian and international accounting practices
Currently, the implementation of the Program for the Development of Federal Accounting Standards for 2019 - 2021, approved by the Order of the Ministry of Finance of Russia No. 83n dated 05.06.2019, is being carried out and certain results of this work can be stated. These include changes in the co...
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| Format: | Article |
| Language: | English |
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Editorial AAR
2020-12-01
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| Series: | Laplage em Revista |
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| Online Access: | https://laplageemrevista.editorialaar.com/index.php/lpg1/article/view/594 |