Analysis of the Content and Recommendations for the Application of FSBU 4/2023 “Accounting (Financial) Reporting”

The Ministry of Finance of the Russian Federation has approved a new Federal Accounting Standard (FSBU) 4/2023 “Accounting (Financial) Reporting”. The purpose of the article is to analyze the content of the standard from the standpoint of the theory and practice of forming accounting (financial) sta...

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Bibliographic Details
Main Author: V. S. Zaika
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2024-11-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/645
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