Risk-Oriented Approach as the Basis for the Corporate Accounting Policy Formation

The evolution of accounting and reporting, the relevance of risk orientation as the basis for the organization of accounting and control processes involves the expansion of ideological fundamentals of the formation of corporate level accounting policy. The risk-oriented approach should be the basis...

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Bibliographic Details
Main Author: V. M. Rumyantseva
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2018-09-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/27