Просмотр Education and science in the 21st century : articles of the International Scientific and Practical Conference, 2016 yr. по автору "Buhayeu, A."

ISSN 2522-1647

Просмотр Education and science in the 21st century : articles of the International Scientific and Practical Conference, 2016 yr. по автору "Buhayeu, A."

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  • Comparison of financial statement presentation under ifrs, US GAAP and Belarus GAAP 
    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. ...
  • Comparison of foreign currency matters accounting and reporting under ifrs, us GAAP and Belarus GAAP 
    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 ...
  • Comparison of provisions and contingencies accounting and reporting under ifrs, US GAAP and Belarus GAAP 
    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 ...
  • Harmonization of Belarus accounting GAAP with ifrs and US GAAP 
    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 ...
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