IFRS and RAS. Similarities and differences. (PwC)

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Sold: 1 last one 14.03.2015
Refunds: 0

Uploaded: 13.02.2014
Content: pwc_rus.pdf 820,82 kB

Product description


Contents Page.

Preface 2
Introduction 3
The summary table of similarities and differences 4
Fundamental Principles of training
and financial reporting 21
Financial Statements 23
Consolidated Financial Statements 31
Business combinations 38
Revenue recognition 45
Recognition of expenses 50
Assets 54
Liabilities 71
Capital 84
Derivative financial instruments and hedging activities 85
Other issues of accounting and reporting 87
Foreign currency translation 87
Earnings per share 89
Transactions with related parties 90
Segment reporting 91
Discontinued operations 93
Events after the balance sheet date 95
Interim Financial Reporting 96
Index 97

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