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THE VARIABILITY OF ACCOUNTING STANDARDS: TOOL UNLIMITED MANIPULATION OR FLEXIBLE OPTION ACCOUNTING REFLECTION

The article is devoted to the study of the polarization of accounting thought in relation to the multivariate mechanism ofconstruction of the accounting model, which led to the development of ambiguous in nature specific accounting technology - creative accounting.

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Autors principals: E. Nemtsova, E. Mezentseva
Format: Artigo
Idioma:Russo
Publicat: North Caucasus Federal University 2022-02-01
Col·lecció:Вестник Северо-Кавказского федерального университета
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Accés en línia:https://vestnikskfu.elpub.ru/jour/article/view/57
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