An Accounting Procedure for Bonds with a Double Currency Denomination in Accordance with the IFRS

The study is devoted to the development of accounting procedure and recording the financial results of bonds with a double currency denomination in accordance with International Financial Reporting standards (IFRS). The methodological base of the research includes system and dynamic-situational anal...

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Bibliographic Details
Main Author: A. Yu. Kuz’min
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2020-12-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/354
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