Analysis of the Content and Recommendations for the Application of FSBU 4/2023 “Accounting (Financial) Reporting”

The Ministry of Finance of the Russian Federation has approved a new Federal Accounting Standard (FSBU) 4/2023 “Accounting (Financial) Reporting”. The purpose of the article is to analyze the content of the standard from the standpoint of the theory and practice of forming accounting (financial) sta...

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Glavni avtor:	V. S. Zaika
Format:	Artigo
Jezik:	Russo
Izdano:	Government of Russian Federation, Financial University 2024-11-01
Serija:	Учёт. Анализ. Аудит
Teme:	federal accounting standard accounting (financial) statements reporting forms reporting indicators reliability of reporting
Online dostop:	https://accounting.fa.ru/jour/article/view/645
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