INTERPRETATION OF THE CONCEPT OF «VALUE» IN DIFFERENT ACCOUNTING SYSTEMS
- Authors: Ashirov V.K.1, Klimentieva S.V.2
-
Affiliations:
- the Dept. of General and Strategic Management, Samara State University, Samara, 443011, Russian Federation
- the Dept. of General and Strategic Management, Samara State University, Samara, 443011, Russian Federation
- Issue: Vol 4, No 7 (2013)
- Pages: 5-7
- Section: MANAGEMENT
- URL: https://journals.ssau.ru/eco/article/view/5352
- DOI: https://doi.org/10.18287/2542-0461-2013-0-7-5-7
- ID: 5352
Cite item
Full Text
Abstract
The article reveals difference in approach and interpretation of the concept of «value» in Russian accounting standards and international accounting, which leads to the impossibility of full compliance of Russian accounting standards with international standards of financial accounting.
About the authors
V. K. Ashirov
the Dept. of General and Strategic Management, Samara StateUniversity, Samara, 443011, Russian Federation
Author for correspondence.
Email: morenov.sv@ssau.ru
S. V. Klimentieva
the Dept. of General and Strategic Management, Samara State University, Samara, 443011, Russian Federation
Email: morenov.sv@ssau.ru
References
Supplementary files
