Библиографическое описание:
Buhayeu, A. Comparison of financial statement presentation 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. 52-56.
Аннотация:
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. Most
Belarus GAAP are based in large part on IFRS and in some part on US GAAP. Some
IFRS, however, have no comparable Belarus standard, and some of Belarus
standards that are based on IFRS have not been updated for recent changes to the
comparable IFRS. Therefore, the existing accounting system in Belarus continues to
differ from IFRS as well as from US GAAP.
