Transition to the Application of IFRS 15 and IFRS 16 as a Factor of Changes in the Financial Position of an Enterprise

For the external users financial statements of an enterprise are the most important source of information about its financial condition. Changes in market value, solvency and creditworthiness, profitability, financial stability, and a number of other criteria of the company’s development are estimat...

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Bibliographic Details
Main Author: IRINA А. Lisovskaya
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/170
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