Buhayeu, A.; Бугаев, А. В.(Витебский государственный технологический университет, 2016)
We will analyze where the standards (IFRS, US GAAP and Belarus
GAAP) are similar and where differences exist. There are many similarities in IFRS,
US GAAP and Belarus GAAP approaches to financial statement presentation. ...
Buhayeu, A.; Бугаев, А. В.(Витебский государственный технологический университет, 2016)
In this paper we will discuss where the accounting standards (IFRS, US
GAAP and Belarus GAAP comparison) are similar and where differences exist in
connection with foreign currency exchange rate accounting and its ...
Buhayeu, A.; Бугаев, А. В.(Витебский государственный технологический университет, 2016)
In this paper we will discuss where the accounting of provisions and
contingencies under IFRS, US GAAP and Belarus GAAP are similar and where
differences exist. We want to underline the fact that the three sets of standards ...
Buhayeu, A.; Бугаев, А. В.(Витебский государственный технологический университет, 2016)
The paper presents findings of the study conducted in Belarus. As
early as 2008, some Belarus companies started to prepare consolidated financial
reports in accordance with International Accounting Standards. This study ...
Buhayeu, A.; Бугаев, А. В.(Витебский государственный технологический университет, 2015)
The article presents findings of the study conducted in Belarus. As early as 2008, some Belarus companies
started to prepare consolidated financial reports in accordance with International Accounting
Standards. The main ...