Comparison of provisions and contingencies accounting and reporting under ifrs, US GAAP and Belarus GAAP

ISSN 2522-1647

Показать сокращенную информацию

dc.contributor.author Buhayeu, A.
dc.contributor.author Бугаев, А. В.
dc.date.accessioned 2018-04-05T13:56:54Z
dc.date.available 2018-04-05T13:56:54Z
dc.date.issued 2016
dc.identifier.citation Buhayeu, A. Comparison of provisions and contingencies accounting and reporting under ifrs, US GAAP and Belarus GAAP / A. Buhayeu // Education and science in the 21st century : articles of the International Scientific and Practical Conference, October 27, 2016 / Vitebsk State Technological University. - Vitebsk, 2016. - P. 49-52. ru-RU
dc.identifier.issn ru-RU
dc.identifier.uri http://rep.vstu.by/handle/123456789/6571
dc.description <null>
dc.description.abstract 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 are generally more alike than different for commonly encountered provisions and contingencies transactions. This is connected with such fact that IFRS being largely, but not entirely, grounded in the same basic principles as US GAAP, and Belarus GAAP began to be largely grounded in the same basic principles as IFRS.
dc.format.mimetype application/pdf ru-RU
dc.language.iso eng ru-RU
dc.publisher Витебский государственный технологический университет ru-RU
dc.source Education and science in the 21st century : articles of the International Scientific and Practical Conference, October 27, 2016 / Vitebsk State Technological University ru-RU
dc.subject Social, humanitarian and economic problems of education and science development in the 21th century ru-RU
dc.title Comparison of provisions and contingencies accounting and reporting under ifrs, US GAAP and Belarus GAAP ru-RU
dc.type Article ru-RU


Файлы в этом документе

Данный элемент включен в следующие коллекции

Показать сокращенную информацию

Яндекс.Метрика