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Использование принципов МСФО в качестве методологии формирования учетно-аналитической информации внутренней бухгалтерской управленческой отчетности

Использование принципов МСФО в качестве методологии формирования учетно-аналитической информации внутренней бухгалтерской управленческой отчетности

Abstract

В настоящее время большое внимание уделяется вопросам организации системы внутреннего бухгалтерского управленческого учета в соответствии с основными принципами и допущениями МСФО. В статье рассматривается соответствие принципов МСФО целям и задачам внутренней бухгалтерской управленческой отчетности.

Keywords

МЕЖДУНАРОДНЫЕ СТАНДАРТЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ,ВНУТРЕННЯЯ БУХГАЛТЕРСКАЯ ОТЧЕТНОСТЬ,ПРИНЦИПЫ ФОРМИРОВАНИЯ БУХГАЛТЕРСКОЙ ОТЧЕТНОСТИ

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze