MODEL OF ADAPTATION OF FINANCIAL REPORTING TO IFRS

The article studies the state and problems ofthe recording of banking operations in the system of financial accounting and reports. It presents the model of the modern adaptation of bookkeeping within the framework of IFRS. It also recommends the practical application of IFRS by commercial banks of...

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Bibliographic Details
Main Author: Alisa Kirizleyeva
Format: Article
Language:Russian
Published: North Caucasus Federal University 2022-05-01
Series:Вестник Северо-Кавказского федерального университета
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Online Access:https://vestnikskfu.elpub.ru/jour/article/view/2197
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