List of publications on a keyword: «standards RAS»
Бухгалтерский учет, анализ, аудит, статистика
Publication date: 23.12.2016
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FSFEI of HE "Financial University under the Government of the Russian Federation" , Москва г
«The comparative analysis of Russian Accounting Standards and IFRS in the field of accounting and evaluation of intangible assets»
The article gives a comparative analysis of the standards of RAS and IFRS in the valuation of intangible assets. Revealed areas of standard PBU 14/2007, which need to be improved to approximate Russian accounting standards to IFRS.