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* Scientific Article * Impact Factor 6.630 |
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Voronina, N. I., & Saprykina, O. A.
Events after the reporting date: concept, substance, valuation, accounting, audit. |
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Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-12-116-41
DOI: https://dx.doi.org/10.15863/TAS.2022.12.116.41
Language: Russian
Citation: Voronina, N. I., & Saprykina, O. A. (2022). Events after the reporting date: concept, substance, valuation, accounting, audit. ISJ Theoretical & Applied Science, 12 (116), 604-610. Soi: http://s-o-i.org/1.1/TAS-12-116-41 Doi: https://dx.doi.org/10.15863/TAS.2022.12.116.41 |
Pages: 604-610
Published: 30.12.2022
Abstract: in this work we are talking about events after the reporting date: a definition is given from the positions of the Accounting Regulation (PBU 7/98) and the International Financial Reporting Standard (IFRS 10). The authors consider similar and distinctive provisions of these standards, give examples of the reporting of events after the reporting date in the financial statements of Russian organizations, and also note certain aspects of the audit of events after the reporting date.
Key words: events after the reporting date, corrective events after the reporting date, non-corrective events after the reporting date, principles of reflecting events after the reporting date, audit of events after the reporting date.
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