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International Accounting
Article . 2011
Data sources: CyberLeninka - Russian open access scientific library
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Реализация в МСФО (IFRS) 8 управленческого подхода к раскрытию информации в финансовой отчетности

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2011 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Международный бухгалтерский учет (issn: 2073-5081, eissn: 2311-9381 , Copyright policy )

Реализация в МСФО (IFRS) 8 управленческого подхода к раскрытию информации в финансовой отчетности

Abstract

Исследования, проведенные в статье, свидетельствуют, что, несмотря на противоречие интересов экономических субъектов, раскрытие информации на основе управленческого подхода представляет собой один из оптимальных способов урегулирования этой проблемы.

Keywords

УПРАВЛЕНЧЕСКИЙ ПОДХОД,ОПРЕДЕЛЕНИЕ СЕГМЕНТА,АГЕНТСКАЯ ПРОБЛЕМА,КРИТИКА УПРАВЛЕНЧЕСКОГО ПОДХОДА,СЕГМЕНТНАЯ ОТЧЕТНОСТЬ

  • 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