Improving the Practice of Application of Modern Methods of Accounting and Valuation Models of Objects in the Preparation of Financial Statements of Public Russian Organizations

Совершенствование практики применения современ-ных методов и моделей оценки объектов учета при под-готовке публичной финансовой отчетности российски-ми организациями

Chipurenko, Elena (Чипуренко, Елена) (), Lisovskaya, Irina (Лисовская, Ирина) () and Trapeznikova, Natalia (Трапезникова, Наталья) ()
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Chipurenko, Elena (Чипуренко, Елена): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Lisovskaya, Irina (Лисовская, Ирина): Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Trapeznikova, Natalia (Трапезникова, Наталья): Russian Presidential Academy of National Economy and Public Administration (RANEPA)

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The object of study in this work are methods of assessing the elements of financial statements of entities in Russia during the transition to the application of international accounting standards and the concept of fair value.

Keywords: financial statements; concept of fair value (search for similar items in EconPapers)
Pages: 81 pages
Date: 2016-04-25
New Economics Papers: this item is included in nep-acc, nep-cis and nep-net
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:2544

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