UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTS
The article is devoted to a discussion of the nature of the existence of a direct connection between the multivariate methodology and the comparability of financial statements, where the importance of consistency in national accounting standards should lead to comparability of financial data, result...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
North Caucasus Federal University
2022-02-01
|
| Series: | Вестник Северо-Кавказского федерального университета |
| Subjects: | |
| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/274 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849402638877065216 |
|---|---|
| author | N. Adintsova E. Zhuravleva |
| author_facet | N. Adintsova E. Zhuravleva |
| author_sort | N. Adintsova |
| collection | DOAJ |
| description | The article is devoted to a discussion of the nature of the existence of a direct connection between the multivariate methodology and the comparability of financial statements, where the importance of consistency in national accounting standards should lead to comparability of financial data, resulting in to improve the latter required regulation methodology by reducing the number of alternatives given in the accounting standards. |
| format | Article |
| id | doaj-art-36474c8d3b3e4e76a8e0b44c2fd5fba6 |
| institution | Kabale University |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-02-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-36474c8d3b3e4e76a8e0b44c2fd5fba62025-08-20T03:37:30ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-02-01022529273UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTSN. Adintsova0E. Zhuravleva1North Caucasus Federal UniversityNorth Caucasus Federal UniversityThe article is devoted to a discussion of the nature of the existence of a direct connection between the multivariate methodology and the comparability of financial statements, where the importance of consistency in national accounting standards should lead to comparability of financial data, resulting in to improve the latter required regulation methodology by reducing the number of alternatives given in the accounting standards.https://vestnikskfu.elpub.ru/jour/article/view/274financial statementscomparability of reportingthe diversity of accountingusers of accounting standards |
| spellingShingle | N. Adintsova E. Zhuravleva UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTS Вестник Северо-Кавказского федерального университета financial statements comparability of reporting the diversity of accounting users of accounting standards |
| title | UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTS |
| title_full | UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTS |
| title_fullStr | UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTS |
| title_full_unstemmed | UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTS |
| title_short | UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTS |
| title_sort | unification of accounting methodology the problem of correlation between the concept of multivariance and comparability of financial statements |
| topic | financial statements comparability of reporting the diversity of accounting users of accounting standards |
| url | https://vestnikskfu.elpub.ru/jour/article/view/274 |
| work_keys_str_mv | AT nadintsova unificationofaccountingmethodologytheproblemofcorrelationbetweentheconceptofmultivarianceandcomparabilityoffinancialstatements AT ezhuravleva unificationofaccountingmethodologytheproblemofcorrelationbetweentheconceptofmultivarianceandcomparabilityoffinancialstatements |