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