UNIFICATION OF ACCOUNTING METHODOLOGY: THE PROBLEM OF CORRELATION BETWEEN THE CONCEPT OF MULTIVARIANCE AND COMPARABILITY OF FINANCIAL STATEMENTS

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...

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Bibliographic Details
Main Authors: N. Adintsova, E. Zhuravleva
Format: Article
Language:Russian
Published: North Caucasus Federal University 2022-02-01
Series:Вестник Северо-Кавказского федерального университета
Subjects:
financial statements
comparability of reporting
the diversity of accounting
users of accounting standards
Online Access:https://vestnikskfu.elpub.ru/jour/article/view/274
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Summary: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.
ISSN:2307-907X

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