The paper considers an example of the construction of a single static and dynamic balance sheet for solving the problems posed in the Conceptual Basis Financial Statements.
IFRS, static, dynamic, accounting, balance sheet.
Усиление роли динамических
показателей в МСФО
В Концептуальных основах финансовой отчетности в новой редакции 2010 г. [1]
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