Amendments to accounting policies in accordance with IASB requirements

Authors

  • Tatiana Kalinina Moscow Financial and Industrial University «Synergy»

Keywords:

accounting policy, IFRS, revision of accounting policy

Abstract

The article discusses the need to amend the accounting policy for the purposes of IFRS. Accounting policy under IFRS and its formation are based on the principles stipulated by international standards.

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Published

2022-09-30

Issue

No. 3 (2022): Journal "U". Economy. Management. Finance. 3/2022

Section

Research Works in Economics and Management

License

Copyright (c) 2022 "Journal "U". Economy. Management. Finance."

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

Amendments to accounting policies in accordance with IASB requirements. (2022). "Journal "U". Economy. Management. Finance.", 3, 105-110. https://portal-u.ru/index.php/journal/article/view/688