MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS
The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered. The ro...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr Polytechnic State University
2017-03-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/101990 |
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