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